Codification of Statements on Standards for Attestation Engagements, January 2018

Codification of Statements on Standards for Attestation Engagements, January 2018
Author :
Publisher : John Wiley & Sons
Total Pages : 400
Release :
ISBN-10 : 9781948306393
ISBN-13 : 1948306395
Rating : 4/5 (395 Downloads)

Book Synopsis Codification of Statements on Standards for Attestation Engagements, January 2018 by : AICPA

Download or read book Codification of Statements on Standards for Attestation Engagements, January 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-01 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


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Redrafted in accordance with the clarity drafting conventions (and differentiated from the extant standards by using the identifier "AT-C"), the attestation sta