April 2018
Beginner to intermediate
880 pages
28h 54m
English
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:
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 |
Similar to the auditing standards and the accounting and review services ...