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

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
  • Types of Engagements

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, ...