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Technical

Codification of Statements on Standards for Attestation Engagements Logo aicpa

  $39.00 - 59.00 |   AICPA |   Mar 2018 |   AICPA Store
Who Will Benefit?
  • Practitioners performing attestation engagements
Key Features
  • Topics are fully indexed and arranged by subject
  • Clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs

This edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing you 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

You'll find that this codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements.

Updates or Regulatory Bullet Points
  • Issuance of 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
  • Revisions that better reflect the AICPA Council Resolution designating the PCAOB to promulgate technical standards
  • Deletion of the pre-clarity attestation standards (AT sections) due to the effective date of SSAE No. 18, Attestation Standards: Clarification and Recodification
Topics covered:
  • Assurance: Technical: Attestation: Authoritative guidance, Foundational
  • Assurance: Technical: Attestation: Authoritative guidance, Intermediate
  • IT management & assurance: Technical: IT risk & assurance services, Foundational
  • IT management & assurance: Technical: IT risk & assurance services, Intermediate

Comments/Reflections