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