Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations

AT 601: Compliance Attestation

EFFECTIVE DATE AND APPLICABILITY

Original Pronouncements	Statements on Standards for Attestation Engagements (SSAE) 10, Attestation Standards: Revision and Recodification.
Effective Date	This statement currently is effective.
Applicability	Applicable to agreed-upon procedures related to either of the following:
1. Compliance with requirements of specified laws, regulations, rules, contracts, or grants (specified requirements) 2. The effectiveness of internal control over compliance with specified requirements 3. Or both items 1 and 2
Also applicable to engagements to examine the entity’s compliance with specified requirements or a written assertion thereon.
The Statement does not apply to the following:
1. Situations in which an auditor reports on specified compliance requirements based solely on an audit of financial statements (see AU Section 623, Special Reports). 2. Engagements for which the objective is to report in accordance with Government Auditing Standards, or the Single Audit Act, or Office of Management and Budget (OMB) circulars and releases (see AU Section 801, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance). 3. Program-specific audits as addressed in Section 801 performed in accordance with federal audit guides issued prior to the effective date of this SSAE 4. Engagements covered by AU Section 634, Letters for Underwriters and Certain Other ...