Details

Codification of Statements on Standards for Attestation Engagements, January 2018


Codification of Statements on Standards for Attestation Engagements, January 2018


AICPA 2. Aufl.

113,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 11.04.2018
ISBN/EAN: 9781119523376
Sprache: englisch
Anzahl Seiten: 400

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Beschreibungen

This title provides the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing accountants with the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. In addition to SSAE No. 18, Attestation Standards: Clarification and Recodification, which is now effective, this edition includes the following new standard:  Interpretation No. 4, “Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards,” of AT-C section 105, Concepts Common to All Attestation Engagements  This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements.

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