Details

Codification of Statements on Standards for Attestation Engagements


Codification of Statements on Standards for Attestation Engagements

2020
AICPA 1. Aufl.

von: AICPA

53,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 20.05.2020
ISBN/EAN: 9781119723387
Sprache: englisch
Anzahl Seiten: 576

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Beschreibungen

<p>This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing 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. </p> <p>This edition includes the following new standards:</p> <ul> <li>SSAE No. 19, Agreed-Upon Procedures Engagements</li> <li>SSAE No. 20, Amendments to the Description of the Concept of Materiality</li> </ul>
<p>How This Publication is Organized 1</p> <p><b>U.S. Attestation Standards—AICPA (Clarified) [AT-C]</b></p> <p><b>AT-C Cross-References to SSAEs 3</b></p> <p><b>AT-C Introduction 9</b></p> <p>Foreword</p> <p>Preface to the Attestation Standards</p> <p>Glossary of Terms</p> <p><b>AT-C 100 Common Concepts 31</b></p> <p>105—Concepts Common to All Attestation Engagements</p> <p>9105—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105</p> <p>105A—Concepts Common to All Attestation Engagements</p> <p>9105A—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105</p> <p><b>AT-C 200 Level of Service 117</b></p> <p>205—Examination Engagements</p> <p>9205—Examination Engagements: Attestation Interpretations of Section 205</p> <p>205A—Examination Engagements</p> <p>9205A—Examination Engagements: Attestation Interpretations of Section 205A</p> <p>210—Review Engagements</p> <p>210A—Review Engagements</p> <p>215—Agreed-Upon Procedures Engagements</p> <p>215A—Agreed-Upon Procedures Engagements</p> <p>9215A—Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215</p> <p><b>AT-C 300 Subject Matter 361</b></p> <p>305—Prospective Financial Information</p> <p>310—Reporting on Pro Forma Financial Information</p> <p>315—Compliance Attestation</p> <p>320—Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting</p> <p>395—[Designated for AT Section 701, Management’s Discussion and Analysis]</p> <p>AT-C Exhibits 533</p> <p>AT-C Appendixes 539</p> <p>AT-C Topical Index 547</p>
<p>The <b>American Institute of CPAs (AICPA)</b> is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.</p>

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