(EBOOK PDF)Codification of Statements on Standards for Attestation Engagements 1st Edition by AICPA 9781948306140 194830614X full chapters

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• ISBN 10:194830614X 

• ISBN 13:9781948306140

• Author:AICPA 

Codification of Statements on Standards for Attestation Engagements
2020
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 

Codification of Statements on Standards for Attestation Engagements 1st Table of contents:

Part I—Statements on Standards for Attestation Engagements and Sources of Sections in Current Text
Part II—List of Statement on Standards for Attestation Engagements Nos. 1–17
Notes
AT-C Introduction
Foreword
Note
AT-C Preface: Preface to the Attestation Standards
Note
AT-C Glossary: AT-C Glossary
Note
AT-C Section 100: Common Concepts
AT-C Section 105: Concepts Common to All Attestation Engagements
Introduction
Objectives
Acceptance and Continuance
Quality Control
Notes
AT-C Section 9105
Notes
AT‐C Section 105A: Concepts Common to All Attestation Engagements
Introduction
Objectives
Definitions
Requirements
Application and Other Explanatory Material
Notes
AT‐C Section 9105A: Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
Notes
AT-C Section 200: Level of Service
AT-C Section 205: Examination Engagements
Notes
AT-C Section 9205: Examination Engagements: Attestation Interpretations of Section 205
Notes
AT-C Section 205A: Examination Engagements
Notes
AT-C Section 9205A: Examination Engagements: Attestation Interpretations of Section 205A
Notes
AT-C Section 210: Review Engagements
Notes
AT-C Section 210A: Review Engagements
Notes
AT-C Section 215: Agreed-Upon Procedures Engagements
Notes
AT-C Section 215A: Agreed-Upon Procedures Engagements
Notes
AT-C Section 9215A: Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C Section 300: Subject Matter
AT-C Section 305: Prospective Financial Information
Introduction
Objectives of an Examination Engagement
Objectives of an Agreed-Upon Procedures Engagement
Definitions
Requirements
Application and Other Explanatory Material
Objectives of an Examination Engagement (Ref: par. .07a)
Exhibit—Illustrative Practitioner’s Examination and Agreed-Upon Procedures Reports Related to Prospective Financial Information
Notes
AT-C Section 310: Reporting on Pro Forma Financial Information
Introduction
Objectives of an Examination Engagement
Objectives of a Review Engagement
Definitions
Requirements
Examination and Review Procedures
Application and Other Explanatory Material
Notes
Exhibit—Illustrative Practitioner’s Reports for Examinations and Reviews of Pro Forma Financial Information
Notes
AT-C Section 315: Compliance Attestation
Introduction
Objectives of an Examination Engagement
Objectives of an Agreed-Upon Procedures Engagement
Definitions
Requirements
Content of the Practitioner’s Examination Report
Application and Other Explanatory Material
Notes
Exhibit—Illustrative Practitioner’s Examination and Agreed-Upon Procedures Reports Related to Compliance, and Agreed-Upon Procedures Report Related to Internal Control Over Compliance
Notes
AT-C Section 320: Reporting on an Examination of Coxsntrols at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
Introduction
Objectives
Definitions
Requirements
Obtaining Evidence Regarding the Design of Controls
Modified Opinions
Application and Other Explanatory Material
Notes
Exhibit A—Illustrative Service Auditor’s Reports
Exhibit B—Illustrative Assertions by Management of a Service Organization
Notes
AT-C Section 395: [Designated for AT Section 701, Management’s Discussion and Analysis]AT Section 701—Management’s Discussion and Analysis
General
Applicability
Materiality
Examination Engagement
Attestation Risk
Nature of Assertions
Obtaining Sufficient Evidence
Review Engagement
Planning the Engagement
Combined Examination and Review Report on MD&A
When Practitioner Is Engaged Subsequent to the Filing of MD&A
When a Predecessor Auditor Has Audited Prior Period Financial Statements
Communications Between Predecessor and Successor Auditors
Another Auditor Audits a Significant Part of the Financial Statements
Responsibility for Other Information in Documents Containing MD&A
Communications With the Audit Committee
Obtaining Written Representations
Effective Date
Appendix A—Examination Reports
Example 2: Modifications to Examination Report for a Qualified Opinion
Appendix B—Review Reports
Appendix C—Combined Reports
Appendix D—Comparison of Activities Performed Under SAS No. 118, Other Information in Documents Containing Audited Financial Statements [AU-C Section 720A], Versus a Review or an Examination Attest Engagement
Notes
AT-C Exhibits
Exhibit: List of AT-C Sections Designated by Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification, Cross Referenced to List of AT Sections
AT-C Appendixes
AT-C Appendix A: AICPA Guides and Statements of Position
AT-C Appendix B: Other Attestation Publications
AT-C Appendix C: Schedule of Changes in Statements on Standards for Attestation Engagements
Note
AT-C Topical Index
End User License Agreement
 

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