BOOK DOWNLOAD

Attestation Engagements: Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 18

10.00$
Attestation Engagements: Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 18
BOOK DOWNLOAD

Attestation Engagements: Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 18

10.00$

1st Edition

by AICPA (Author)

Redrafted in accordance with the clarity drafting conventions (and differentiated from the extant standards by using the identifier “AT-C”), the attestation standards have been made easier to read, understand, and apply by establishing objectives and definitions in each AT-C section, and separating requirements from application and other explanatory material. Some of the changes introduced by SSAE No. 18 include (among other changes):  

  • Separation of procedural and reporting requirements for review engagements from their counterparts for examination engagements 
  • Required representation letters 
  • More robust risk assessment for examination engagements

SSAE No. 18 supersedes all the extant attestation standards with the following exceptions:  

  • AT 501, An Examination of an Entity’s Internal Control Over Financial Reporting That is Integrated With An Audit of Financial Statements  
  • AT 701, Management’s Discussion and Analysis.  
Year:
2017
Pages:
729
Language:
English
Format:
PDF
Size:
17 MB
ISBN-10:
1945498269
ISBN-13:
978-1945498268