April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AT-C 315 provides guidance for engagements related to either:
(AT-C 315.01)
Compliance requirements may be financial or nonfinancial. A practitioner also may be engaged to examine compliance with specified requirements or a written assertion thereon. For example, some electronic funds transfer associations or networks require their members who process transactions to complete a compliance exam.
On every attestation engagement, CPAs must comply with Section 105 and one of the service sections. For Section 315, CPAs must ...