Attestation Engagements 2017: Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 18, January 2017 (AICPA)

AICPA

ISBN 10: 1945498269 / ISBN 13: 9781945498268

Editore: Wiley, 2017

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Codice articolo S_390370976

Dati bibliografici

• Titolo: Attestation Engagements 2017: Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 18, January 2017 (AICPA)
• Editore: Wiley
• Data di pubblicazione: 2017
• Lingua: Inglese
• ISBN 10: 1945498269
• ISBN 13: 9781945498268
• Rilegatura: paperback
• Condizione: Good

Descrizione articolo

Riassunto

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.