April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AT-C 215 applies when performing all agreed-upon procedures engagements. An agreed-upon procedures engagement is an attestation engagement where practitioners perform specific procedures on the subject matter and reports their findings without giving an opinion or conclusion. AT-C 215 does not apply to engagements to issue comfort letters to underwriters. Guidance for those engagements can be found in AU-C 920. (AT-C 210.01–.02 and .05–.06) See the chapter on the AT-C Preface for more information about the AT-C section structure.
If practitioners engage to perform agreed-upon procedures as part of or in addition to another type of service, AT-C 215 applies only to the agreed-upon procedures service. The report on agreed-upon ...