AT-C Preface
Technical Alert
In April 2016, the Auditing Standards Board (ASB) issued Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. SSAE No. 18 is effective for practitioners' reports dated on or after May 1, 2017. SSAE No. 18 is the culmination of the attest clarity project, and it supersedes all of existing attestation standards except for:
- AT 501, whose content was moved to the auditing standards and codified as AU-C 940
- AT 701, which will not be clarified, but retained in its current form because it is a rarely performed engagement. The section number has been changed to AT-C Section 395.
AT-C Organization
The AT-C sections are:
AT-C Preface | |
Applicable to All Engagements | |
AT-C Section 105 | Concepts Common to All Attestation Engagements |
Type of Service Performed | |
AT-C Section 205 | Examination Engagements |
AT-C Section 210 | Review Engagements |
AT-C Section 215 | Agreed-Upon Procedures Engagements |
Subject-Matter-Specific Engagement | |
AT-C Section 305 | Prospective Financial Information |
AT-C Section 310 | Reporting on Pro Forma Financial Information |
AT-C Section 315 | Compliance Attestation |
AT-C Section 320 | Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting |
AT-C Section 395 | Management's Discussion and Analysis |
Organization of Each Section
Similar to the auditing standards and the accounting and review services ...
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