Codification of Statements on Standards for Attestation Engagements, January 2018

Released on by AICPA
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  • Codification of Statements on Standards for Attestation Engagements, January 2018 Book Detail

  • Author : AICPA
  • Release Date : 2018-05-01
  • Publisher : John Wiley & Sons
  • Genre : Business & Economics
  • Pages : 400
  • ISBN 13 : 1948306395
  • File Size : 12,12 MB
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Codification of Statements on Standards for Attestation Engagements, January 2018 by AICPA PDF Summary

Book Description: This title provides the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing accountants with 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 This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements.

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Attestation Engagements 2017

Attestation Engagements 2017

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Redrafted in accordance with the clarity drafting conventions (and differentiated from the extant standards by using the identifier "AT-C"), the attestation sta