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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 210 Review Engagements

Original Pronouncement

Source Statement on Standards for Attestation Engagements (SSAE) 18.

Applicability

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.

Definitions of Terms

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.

Objectives of Section 215

In conducting a review engagement, the practitioner's objectives are to:

  1. 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;
  2. express a conclusion in a written report about whether the practitioner is aware of any material modifications that should be made to
    1. the subject matter in order for it ...
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Publisher Resources

ISBN: 9781119396482Purchase book