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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

56AT-C 210 Review Engagements

TECHNICAL ALERT

In March 2021, the FASB issued SSAE 22, Review Engagements. SSAE 22 amends AT-C 210.

The SSAE 22 changes are incorporated into this chapter. The preface to this volume contains an overview of SSAE 21.

SCOPE

AT-C 210's guidance applies to all review engagements performed under attestation standards and supplements the guidance in Section 105. (AT-C 210.01) On every attestation engagement, the CPA must comply with Section 105, one of the service sections numbered in the 200s, and any relevant subject matter section in the AT-C 300 section. (AT-C 210.01) See the chapter on AT-C Preface for more information about the AT-C section structure. (AT-C 210.05)

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Publisher Resources

ISBN: 9781394152704Purchase Link