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SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information

SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781940235141
出版时间 May 2017
规格： Paperback , 80 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥232.50

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This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of the AICPA publication Principles and Criteria for XBRL-Formatted Information.

This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL.

This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.
Introduction and Background 1

SEC Rules 1

XBRL Terminology 2

Agreed-Upon Procedures Engagements 3

Conditions for Engagement Performance 4

Agreement on and Sufficiency of Procedures 5

Subject Matter and Related Assertions 6

Establishing an Understanding With the Client 7

Nature, Timing, and Extent of Procedures 9

Responsibilities of Management 9

Responsibilities of the Practitioner 10

Procedures to Be Performed 10

Involvement of a Specialist 11

Reporting Considerations 12

Explanatory Language in the Practitioner’s Agreed-Upon Procedures Report 14

Adding Specified Parties (Nonparticipant Parties) 15

Written Representations 16

Knowledge of Matters Outside Agreed-Upon Procedures 16

Effective Date 17

Appendix A 18

Illustrative Management Assertions 18

Appendix B 19

Illustrative Engagement Letter 19

Appendix C 22

Illustrative Representation Letter 22

Appendix D 25

Illustrative Procedures and Findings 25

Appendix E 63

Illustrative Agreed-Upon Procedures Report 63

Appendix F 65

Glossary 65
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards.

The AICPA’s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

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