Articoli correlati a Codification of Statements on Standards for Attestation...
Codification of Statements on Standards for Attestation Engagements: Numbers 1 to 18, April 2016 - Brossura
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This 2016 edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification.
Redrafted in accordance with the clarity drafting conventions and differentiated from the extant standards by using the identifier "AT-C", the attestation standards are 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 more significant 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 of 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.
Key Benefits:
- Topics are fully indexed and arranged by subject
- New, clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs
Who Will Benefit?
- Practitioners performing attestation engagements
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Informazioni sull?autore
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
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