April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Standards for Attestation Engagements (SSAE) 18. |
AT-C 210's guidance applies to all review engagements and supplements the guidance in Section 105. On every attestation engagement, the CPA must comply with Section 105, one of service sections numbered in the 200s, and any relevant subject matter section in the AT-C 300 section. (AT-C 210.01) See the chapter on AT-C Preface for more information about the AT-C section structure.
See the glossary in the Appendix to the chapter on the AT-C Preface for definitions of the following terms relevant to this Section: appropriateness of review evidence, review evidence, and sufficiency of review evidence.
In conducting a review engagement, the practitioner's objectives are to:
- obtain limited assurance about whether any material modifications should be made to the subject matter in order for it to be in accordance with (or based on) the criteria;
- express a conclusion in a written report about whether the practitioner is aware of any material modifications that should be made to
- the subject matter in order for it ...