April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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57AT-C 215 Agreed-Upon Procedures Engagements
- Technical Alert
- Scope
- Objectives of AT-C Section 215
- Requirements
- Independence
- Preconditions
- Terms of Engagement
- Procedures
- Involvement of a Practitioner's External Specialist
- Involvement of Internal Auditors or Other Practitioners
- Written Representations
- The Practitioner's Report
- Knowledge of Matters Outside Procedures
- Restrictions on the Performance of Procedures
- Adding Specified Parties
- Communicating with the Responsible and Engaging Partners
- Documentation
- Statement of Position 21-1
- Illustrations—Illustrative Practitioner's Agreed-Upon Procedures Reports (AT-C 215.A77)
TECHNICAL ALERT
SSAE 19, issued by the ASB in December 2019, is effective for agreed-upon procedure reports dated on or after July 15, 2021, and early implementation is permitted. SSAE 19 supersedes AT-C 215. The SSAE gives practitioners flexibility in performing agreed-upon procedures by:
- Removing the requirement that the practitioner request an assertion from the responsible party,
- Allowing the practitioner to issue a general-use report,
- Removing the requirement for intended users to take responsibility for the sufficiency of the procedures, and
- Allowing procedures to be developed over the course of the engagement and the practitioner to develop or assist in developing the procedures as long as the engaging ...
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