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
Table of Contents
How This Publication is Organized 1
U.S. Attestation Standards - AICPA (Clarified) [AT-C]
AT-C Cross-References to SSAEs 3
AT-C Introduction 9
Foreword
Preface to the Attestation Standards
Glossary of Terms
AT-C 100 Common Concepts 31
105 - Concepts Common to All Attestation Engagements
9105 - Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
105A - Concepts Common to All Attestation Engagements
9105A - Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 Level of Service 117
205 - Examination Engagements
9205 - Examination Engagements: Attestation Interpretations of Section 205
205A - Examination Engagements
9205A - Examination Engagements: Attestation Interpretations of Section 205A
210 - Review Engagements
210A - Review Engagements
215 - Agreed-Upon Procedures Engagements
215A - Agreed-Upon Procedures Engagements
9215A - Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 Subject Matter 361
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 533
AT-C Appendixes 539
AT-C Topical Index 547
