Codification of Statements on Standards for Attestation Engagements

Codification of Statements on Standards for Attestation Engagements

Author: AICPA

Publisher: John Wiley & Sons

Published: 2020-05-26

Total Pages: 576

ISBN-13: 194830614X

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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


Codification of Statements on Standards for Attestation Engagements, January 2019

Codification of Statements on Standards for Attestation Engagements, January 2019

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-05-29

Total Pages: 400

ISBN-13: 1948306603

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This 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. Issued directly by the AICPA, this authoritative guidance is essential to fully understanding the requirements associated with an attestation engagement. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements


Codification of Statements on Standards for Attestation Engagements

Codification of Statements on Standards for Attestation Engagements

Author: AICPA

Publisher: John Wiley & Sons

Published: 2020-05-20

Total Pages: 569

ISBN-13: 1119723388

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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


Codification of Statements on Standards for Attestation Engagements, January 2018

Codification of Statements on Standards for Attestation Engagements, January 2018

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-04-09

Total Pages: 406

ISBN-13: 1948306409

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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.


Attestation Engagements 2017

Attestation Engagements 2017

Author: AICPA

Publisher: John Wiley & Sons

Published: 2017-05

Total Pages: 768

ISBN-13: 1945498269

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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 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.


Codification of Statements on Standards for Attestation Engagements, January 2018

Codification of Statements on Standards for Attestation Engagements, January 2018

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-05-01

Total Pages: 400

ISBN-13: 1948306395

DOWNLOAD EBOOK

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.


Codification of Statements on Standards for Attestation Engagements, January 2019

Codification of Statements on Standards for Attestation Engagements, January 2019

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-05-16

Total Pages: 404

ISBN-13: 1948306611

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This 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. Issued directly by the AICPA, this authoritative guidance is essential to fully understanding the requirements associated with an attestation engagement. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements