Skip to Main Content
Wiley Practitioner's Guide to GAAS 2018, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2018, 2nd Edition

by Joanne M. Flood
April 2018
Beginner to intermediate content levelBeginner to intermediate
880 pages
28h 54m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2018, 2nd Edition

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 ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Start your free trial

You might also like

Wiley Practitioner's Guide to GAAS 2020

Wiley Practitioner's Guide to GAAS 2020

Joanne M. Flood

Publisher Resources

ISBN: 9781119396482Purchase book