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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

52AT-C Preface

AT-C ORGANIZATION

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

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 clarified accounting and review standards, the clarified attestation standards begin with AT-C 105, ...

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Publisher Resources

ISBN: 9781394152704Purchase Link