Statement on Standards for Attestation Engagements PDF Download

Author: American Institute of Certified Public Accountants. Auditing Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 16

View

Book Description

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119723388
Category : Business & Economics
Languages : en
Pages : 569

View

Book Description
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

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306611
Category : Business & Economics
Languages : en
Pages : 440

View

Book Description
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

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306395
Category : Business & Economics
Languages : en
Pages : 400

View

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.

Author: American Institute of Certified Public Accountants. Auditing Standards Board
Publisher:
ISBN:
Category : Attest function (Auditing)
Languages : en
Pages : 116

View

Book Description

Author: American Institute of Certified Public Accountants. Auditing Standards Board
Publisher:
ISBN:
Category : Attest function (Auditing)
Languages : en
Pages : 90

View

Book Description

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498269
Category : Business & Economics
Languages : en
Pages : 768

View

Book Description
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.

Author: American Institute of Certified Public Accountants. Auditing Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 90

View

Book Description

Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :

View

Book Description

Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

View

Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.