April 2023
Intermediate to advanced
1056 pages
34h 59m
English
In September 2020, the ASB issued Statement on Standards for Attestation Engagements (SSAE) No. 21, Direct Examination Engagements. SSAE No. 21 amends AT-C 105, Concepts Common to All Attestation Engagements. SSAE No. 21 is effective for reports dated on or after June 15, 2022, therefore, this volume includes its provisions. See the preface to this volume for an overview of SSAE No. 21.
Section 105 applies to all engagements where a practitioner in public ...