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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

57AT-C 215 Agreed-Upon Procedures Engagements

SCOPE

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 ...

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Wiley Practitioner's Guide to GAAS 2022

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Publisher Resources

ISBN: 9781394152704Purchase Link