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Codification of Statements on Standards for Attestation Engagements: Numbers 1 to 18, April 2016 - Tapa blanda
Sinopsis
This 2016 edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification.
Redrafted in accordance with the clarity drafting conventions and differentiated from the extant standards by using the identifier "AT–C", the attestation standards are easier to read, understand, and apply by establishing objectives and definitions in each AT–C section, and separating requirements from application and other explanatory material.
Some of the more significant changes introduced by SSAE No. 18 include (among other changes):
- Separation of procedural and reporting requirements for review engagements from their counterparts for examination engagements
- Required representation letters
- More robust risk assessment for examination engagements
SSAE No. 18 supersedes all of the extant attestation standards with the following exceptions:
- AT 501, An Examination of an Entity′s Internal Control Over Financial Reporting That is Integrated With An Audit of Financial Statements
- AT 701, Management s Discussion and Analysis.
Key Benefits:
- Topics are fully indexed and arranged by subject
- New, clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs
Who Will Benefit?
- Practitioners performing attestation engagements
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Acerca del autor
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards.
The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
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