Codification of Statements on Standards for Attestation Engagements
John Wiley & Sons Inc (Hersteller)
978-1-119-72341-7 (ISBN)
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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
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.
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
| Erscheint lt. Verlag | 29.5.2020 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | New York |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-119-72341-8 / 1119723418 |
| ISBN-13 | 978-1-119-72341-7 / 9781119723417 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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