April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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53AT-C 105 Concepts Common to All Attestation Engagements
- Technical Alert
- Scope and Written Assertion
- Objectives
- Definitions of Terms
- Requirements
- Quality Control
- Compliance with Relevant AT-C Sections
- Report Format Dictated by Law or Regulation
- Professional Requirements in the Attestation Standards
- Preconditions for an Attestation Engagement
- Change in Terms of Engagement
- Using the Work of Another Practitioner
- Assignment of the Engagement Team and the Practitioner's Specialists
- Documentation
- Engagement Quality Control Review
- Professional Skepticism and Professional Judgment
- Interpretations
- 1. Responding to Requests for Reports on Matters Relating to Solvency
- 2. Applicability of Attestation Standards to Litigation Services
- 3. Providing Access to or Copies of Engagement Documentation to a Regulator
- 4. Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards
- AT-C 105 Illustrations: Practitioner's Agreed-Upon Procedures Reports
TECHNICAL ALERT
In September 2020, the ASB issued Statement on Standards for Attestation Engagements (SSAE) No. 21, Direct Examination Engagements. SSAE No. 21 adds a new AT-C section—206, Direct Examination Engagements, to the attestation standards. This new section enables practitioners to perform an examination engagement in which the practitioner obtains reasonable assurance by
- measuring or evaluating underlying subject matter against criteria and
- expressing an opinion that conveys the results of that measurement ...
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