April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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52AT-C Preface
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 | Assertion-Based Examination Engagements |
| AT-C Section 206 | Direct 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
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.