Wiley Practitioner's Guide to GAAS 2015: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations

AT 101 Attest Engagements

ORIGINAL PRONOUNCEMENTS

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.

APPLICABILITY

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.

NOTE: Practitioners performing agreed-upon procedures must follow the general, fieldwork, and reporting standards for attest engagements described in the section, but should refer to AT Section 201 for specific guidance on performing such engagements. When a practitioner accepts an attest engagement for a government body or agency and agrees to follow specified government standards, guides, procedures, statutes, rules, and regulations, the practitioner must follow those governmental requirements as well as the applicable attestation standards.

DEFINITIONS OF TERMS

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

NOTE: A conclusion on the reliability of a written assertion may refer to that assertion or to the subject matter to which the assertion relates. However, if there are one or ...