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The New Clarified Attestation Standards: What You Need to Know Logo aicpa

  Free |   AICPA |   04 Dec 2017 |   Auditing |   AICPA Store

What is an attest engagement? What are the requirements of an attest engagement? This webcast will introduce practitioners to the three main types of attest engagements - examinations, reviews, and agreed upon procedures. Risk assessment, test of controls, and reporting are among the topics that will be covered.

With the completion of the Attest Clarity Project, there are changes to the format of the standards. The new standards will be issued as four sections that will supersede AT sections 20, 50, 101, and 201. This course will highlight the changes and review the requirements of attest engagements.

Topics Discussed:

  • Types of attest engagements
  • Requirements when performing attest engagements
  • Changes resulting from the Attest Clarity project
  • Engagement Letters
  • Practitioner's report

Learning Objectives:
When you complete this webcast you will be able to:

  • Identify changes to the attest standards due to the Attest Clarity project
  • Recognize the requirements of an attest engagement
  • Recognize the differences between the types of attest engagements
  • Identify the required elements of the practitioner's report

Field of Study: Auditing

Level: Basic

Prerequisite: None

Topics covered:
  • Assurance: Technical: Attestation: Authoritative guidance, Foundational