57AT-C 315 Compliance Attestation
Objectives of an Examination Engagement
Objectives of an Agreed-Upon Procedures Engagement
Requirements—Examination Engagements
Preconditions for Examination Engagements
Written Assertion—Examination Engagements
Reasonable Assurance—Examination Engagement
Procedures—Examination Engagements
Written Representations—Examination Engagements
Practitioner’s Examination Report
Requirements: Agreed-Upon Procedures Engagement
Preconditions for an Agreed-Upon Engagement
Understanding with Specified Parties
The Agreed-Upon Procedures Report
Illustration 2. Practitioner’s Agreed-Upon Procedures Report Related to Compliance
SCOPE
AT-C 315 provides guidance for engagements related to either:
- Examining compliance with requirements of specified laws, regulations, rules, contracts, or grants (specified requirements), or
- Performing agreed-upon procedures related to:
- compliance with specified requirements or
- the effectiveness of internal control over compliance with specified requirements.
(AT-C 315.01)
A practitioner also may be engaged to examine compliance with specified requirements or a written assertion thereon. For example, some electronic funds transfer associations or networks require their members who process transactions to complete a compliance exam.
On every attestation engagement, ...
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