Wiley Practitioner's Guide to GAAS 2022

52AT-C Preface

• AT-C Organization
  • Organization of Each Section
  • Structure of the Attestation Standards
• AT-C Preface
  • Attestation Engagement Purpose and Premise
  • Responsibilities of the Responsible Party
  • Responsibilities of the Practitioner
  • Performance Requirements
  • Types of Engagements

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

Similar to the ...