Outlines of Professional Standards
This section presents outlines of (1) the Statements on Standards for Attestation Engagements, (2) the Statements on Auditing Standards, and (3) the Statements on Standards for Accounting and Review Services. When codified sequence differs from chronological sequence, we have presented the outlines in codified sequence. Study these outlines in conjunction with the related topical material (e.g., ethics, reports, etc.).
STATEMENTS ON STANDARDS FOR ATTESTATION ENGAGEMENTS
Overview. The Statements on Standards for Attestation Engagements are issued by three organizations: (1) the Auditing Standards Board, (2) the Accounting and Review Services Committee, and (3) the Management Advisory Services Executive Committee.
AT 20 Defining Professional Requirements in Statements on Standards for Attestation Engagements (SSAE 13)—This section sets forth the meaning of terms in SSAEs. Similar to Statements on Auditing Standards, SSAEs includes the following type of requirements: