March 2020
Intermediate to advanced
928 pages
29h 45m
English
Content preview from Wiley Practitioner's Guide to GAAS 2020
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50AT-C Preface
Structure of the Attestation Standards
Attestation Engagement Purpose and Premise
Responsibilities of the Responsible Party
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
Each AT-C section contains in a standard format:
- Objectives
- Definitions
- Requirements
- Application and other explanatory material
The application and explanatory paragraphs begin with an “A.” prefix and follow the requirements section. The standards include the use of such formatting techniques as bulleted lists for clarity.
Structure of the Attestation Standards
Similar to the clarified accounting and review standards, the clarified attestation standards ...
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