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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

60AT-C 315 Compliance Attestation

SCOPE

AT-C 315 provides guidance for engagements related to either:

  • Examining compliance with requirements of specified laws, regulations, rules, contracts, or grants (specified requirements), or
  • Performing agreed-upon procedures related to:
    • compliance with specified requirements or
    • the effectiveness of internal control over compliance with specified requirements.

    (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 ...

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Wiley Practitioner's Guide to GAAS 2022

Wiley Practitioner's Guide to GAAS 2022

Joanne M. Flood

Publisher Resources

ISBN: 9781394152704Purchase Link