AT 101 Attest Engagements


Original Pronouncements Statement on Standards for Attestation Engagements (SSAE) 10, Attestation Standards: Revision and Recodification, as amended by SSAE 11, January 2002, and SSAE 12.


AT 101 applies to attest engagements, as defined below, are performed by a certified public accountant in the practice of public accounting (practitioner). See AT Section 301, Financial Forecasts and Projections, for additional guidance on applicability when engaged to provide an attest service on a financial forecast or projection.


Assertion. A declaration or set of related declarations about whether the subject matter is based on, or in conformity with, the selected criteria.

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