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More About This Title Codification of Statements on Standards for Attestation Engagements, January 2018
English
This title provides the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing accountants with the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. In addition to SSAE No. 18, Attestation Standards: Clarification and Recodification, which is now effective, this edition includes the following new standard:
- Interpretation No. 4, “Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards,” of AT-C section 105, Concepts Common to All Attestation Engagements
This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements.
English
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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How This Publication Is Organized 1
U S Attestation Standards—AICPA (Clarified) [AT-C]
AT-C Cross-References to SSAEs 3
AT-C Introduction 7
Foreword
Preface to the Attestation Standards
Glossary of Terms
AT-C 100 Common Concepts 29
105—Concepts Common to All Attestation Engagements
9105—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 Level of Service 71
205—Examination Engagements
9205—Examination Engagements: Attestation Interpretations of Section 205
210—Review Engagements
215—Agreed-Upon Procedures Engagements
9215—Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 Subject Matter 191
305—Prospective Financial Information
310—Reporting on Pro Forma Financial Information
315—Compliance Attestation
320—Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
395—[Designated for AT Section 701, Management’s Discussion and Analysis]
AT-C Exhibits 363
AT-C Appendixes 369
AT-C Topical Index 375
