Wiley Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley, 2nd Edition

CHAPTER 16

ATTESTATION REPORTS

Sound financial management in the Federal Government requires a wide assortment of special reports that enable Federal executives and managers to effectively exercise their oversight responsibility and guide and control programs for which they are responsible.

Some of these special reports (performance audits and grant audits) were discussed in prior chapters. This chapter presents additional reports that are commonly utilized by Federal Agencies.

ATTEST ENGAGEMENTS

The reports and engagements discussed in this chapter are referred to as attest engagements. The American Institute of Certified Public Accountants (AICPA)’s Statements on Standards for Attestation Engagements (SSAEs) currently in effect are listed next.

• SSAE 10, Attestation Standards (ATs): Revision and Recodification (Attestation Standards (ATs) 101–401, AT 601, AT 701)
• SSAE 11, Attest Documentation (AT 101.100–101.108, AT 201.27–AT 201.30, AT 301.17, AT 301.32)
• SSAE 12, Amendment to Statement on Standards for Attestation Engagements No. 10, Attestation Standards: Revision and Recodification (AT 101.17, AT 101.18)
• SSAE 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements (AT 20)
• SSAE 14, SSAE Hierarchy (AT 50)
• SSAE 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements (AT 501)
• SSAE 16, Reporting on Controls at a Service Organization (AT 801)
• SSAE 17, Reporting ...