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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 215 Agreed-Upon Procedures Engagements

Original Pronouncement

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

Applicability

AT-C 215 applies when performing all agreed-upon procedures engagements, except engagements to issue comfort letters to underwriters. Guidance for those engagements can be found in AU-C 920. On every attestation engagement, the practitioners must comply with Section 105, one of service sections numbered in the 200s, and any relevant subject matter section in the section. (AT-C 210.01) See the chapter on the AT-C Preface for more information about the AT-C section structure.

If practitioners engage to perform agreed-upon procedures as part of or in addition to another type of service, AT-C 215 applies only to the agreed-upon procedures service. The report on agreed-upon procedures may be combined with a report on other services as long as the service can be clearly distinguished. (AT-C 215.03)

Definitions of Terms

See the “Definitions of Terms” section in the Appendix to the chapter on the AT-C Preface for a definition of the term nonparticipant party, relevant to this Section.

Objectives of AT-C Section 215

In conducting an agreed-upon services engagement, the practitioner's objectives are to:

  1. apply to the subject matter procedures that are established by specified parties who are responsible for the sufficiency of the procedures for their purposes;
  2. issue a written practitioner's report that describes the procedures ...
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Publisher Resources

ISBN: 9781119396482Purchase book