56AT-C 210 Review Engagements
- Technical Alert
- Scope
- Definitions of Terms
- Objectives of AT-C 210
- Requirements
- Terms of Engagement
- Written Assertion
- Planning the Engagement
- Materiality
- Procedures
- Using the Work of a Practitioner's Specialist or Internal Auditor
- Evaluating the Results of Procedures
- Considering Subsequent Events and Subsequently Discovered Facts
- Written Representations
- Other Information
- Description of the Criteria
- Forming a Conclusion
- The Report
- Restricted Use Paragraph
- Modified Opinions
- Communicating with the Responsible and Engaging Partners
- Documentation
- Illustrations—Illustrative Practitioner's Review Reports
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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