This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Levels of Authority of Standards and Other Guidance Logo aicpa

  Free |   AICPA |   AICPA.org

This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications, including levels of authority under Statements on Standards for Accounting and Review Services (SSARS) No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification (AICPA, Professional Standards).

Topics covered:
  • Financial accounting & reporting: Technical: Preparation services: Authoritative guidance, Foundational
  • Assurance: Technical: Audit: Authoritative guidance, Foundational
  • Assurance: Technical: Attestation: Authoritative guidance, Foundational
  • Assurance: Technical: Compilation: Authoritative guidance, Foundational
  • Assurance: Technical: Review: Authoritative guidance, Foundational

1 Comments/Reflections

Biraj Patel

Biraj Patel Dec 2017

You may also be interested in: