Codification of Statements on Standards for Attestation Engagements (eBook)

2020

Aicpa (Autor)

eBook Download: PDF

2020 | 1. Auflage
576 Seiten
Wiley (Verlag)
978-1-119-72338-7 (ISBN)

Infos

This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing 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. This edition includes the following new standards: SSAE No. 19, Agreed-Upon Procedures Engagements SSAE No. 20, Amendments to the Description of the Concept of Materiality

Autor

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

Inhalt

How This Publication is Organized 1

U.S. Attestation Standards--AICPA (Clarified) [AT-C]

AT-C Cross-References to SSAEs 3

AT-C Introduction 9

Foreword

Preface to the Attestation Standards

Glossary of Terms

AT-C 100 Common Concepts 31

105--Concepts Common to All Attestation Engagements

9105--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105

105A--Concepts Common to All Attestation Engagements

9105A--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105

AT-C 200 Level of Service 117

205--Examination Engagements

9205--Examination Engagements: Attestation Interpretations of Section 205

205A--Examination Engagements

9205A--Examination Engagements: Attestation Interpretations of Section 205A

210--Review Engagements

210A--Review Engagements

215--Agreed-Upon Procedures Engagements

215A--Agreed-Upon Procedures Engagements

9215A--Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215

AT-C 300 Subject Matter 361

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 533

AT-C Appendixes 539

AT-C Topical Index 547

Produkt-Details

• Erscheint lt. Verlag: 20.5.2020
• Reihe/Serie: AICPA
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • Auditing • Rechnungswesen • Revision
• ISBN-10: 1-119-72338-8 / 1119723388
• ISBN-13: 978-1-119-72338-7 / 9781119723387