Codification of Statements on Standards for Attestation Engagements, January 2019 (eBook)

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.

How This Publication Is Organized 1

U.S. Attestation Standards--AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3

AT-C Introduction 7

Foreword

Preface to the Attestation Standards

Glossary of Terms

AT-C 100 Common Concepts 29

105--Concepts Common to All Attestation Engagements

9105--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105

AT-C 200 Level of Service 71

205--Examination Engagements

9205--Examination Engagements: Attestation Interpretations of Section 205

210--Review Engagements

215--Agreed-Upon Procedures Engagements

9215--Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215

AT-C 300 Subject Matter 191

305--Prospective Financial Information

310--Reporting on Pro Forma Financial Information

315--Compliance Attestation

320--Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting

395--[Designated for AT Section 701, Management's Discussion and Analysis]

AT-C Exhibits 363

AT-C Appendixes 369

AT-C Topical Index 375