Codification of Statements on Standards for Attestation Engagements, January 2018
AICPA 2. Aufl.
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.
How This Publication Is Organized 1 U S Attestation Standards—AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3 AT-C Introduction 7 Foreword Preface to the Attestation Standards Glossary of Terms AT-C 100 Common Concepts 29 105—Concepts Common to All Attestation Engagements 9105—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105 AT-C 200 Level of Service 71 205—Examination Engagements 9205—Examination Engagements: Attestation Interpretations of Section 205 210—Review Engagements 215—Agreed-Upon Procedures Engagements 9215—Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215 AT-C 300 Subject Matter 191 305—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 363 AT-C Appendixes 369 AT-C Topical Index 375
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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