April 2023
Intermediate to advanced
1056 pages
34h 59m
English
The AT-C sections are:
| AT-C Preface | |
| Applicable to All Engagements: | |
| AT-C 105 | Concepts Common to All Attestation Engagements |
| Type of Service Performed: | |
| AT-C 205 | Assertion-Based Examination Engagements |
| AT-C 206 | Direct Examination Engagements |
| AT-C 210 | Review Engagements |
| AT-C 215 | Agreed-Upon Procedures Engagements |
| Subject Matter–Specific Engagement: | |
| AT-C 305 | Prospective Financial Information |
| AT-C 310 | Reporting on Pro Forma Financial Information |
| AT-C 315 | Compliance Attestation |
| AT-C 320 | Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting |
| AT-C 395 | Management's Discussion and Analysis |
Each AT-C section contains in a standard format:
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.
Similar to the clarified accounting and review standards, the clarified attestation standards begin with AT-C 105, ...