Audit & Attest Standards

    Statements on Standards for Attestation Engagements 


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    Statements on Standards for Attestation Engagements (SSAEs) are issued by senior technical bodies of the AICPA designated to issue pronouncements on attestation matters. Rules 201 and 202 of the AICPA Code of Professional Conduct require an AICPA member who performs an attest engagement to comply with such pronouncements. The practitioner should have sufficient knowledge of the SSAEs to identify those that are applicable to his or her attest engagement and should be prepared to justify departures from the SSAEs.

    Attestation interpretations are recommendations on the application of SSAEs in specific circumstances, including engagements for entities in specialized industries, issued under the authority of AICPA senior technical bodies. If the practitioner does not apply the attestation guidance included in an applicable attestation interpretation, the practitioner should be prepared to explain how he or she complied with the SSAE provisions addressed by such attestation guidance.

    These standards are current as of June 1, 2014.


    Original
    Standard
    No.

    Title & Synopsis Section in
    Professional
    Standards
    Interpretations (if applicable)

    SSAE No. 10 (as amended by SSAE Nos. 11, 12, and 14)

    Attest Engagements
    This section establishes a framework for attest engagements and outlines general attestation standards, including examples of examination reports and review reports.

    AT sec. 101

    AT sec. 9101

    SSAE No. 10 (as amended by SSAE No. 11)

    Agreed-Upon Procedures Engagements
    This section outlines attestation standards and guidance applicable to practitioners performing and reporting on most types of agreed-upon procedures engagements.

    AT sec. 201

     

    SSAE No. 10 (as amended by SSAE Nos. 11 and 17)

    Financial Forecasts and Projections
    This section outlines attestation standards and guidance applicable to practitioners issuing examination, compilation, or agreed-upon procedures reports on prospective financial statements.

    AT sec. 301

     

    SSAE No. 10

    Reporting on Pro Forma Financial Information
    This section provides guidance applicable to practitioners issuing examination or review reports on pro forma information.

    AT sec. 401

     

     

    Compliance Attestation
    This section provides guidance applicable to practitioners performing engagements related to an entity's compliance with requirements of specified laws, regulations, rules, contracts, or grants or engagements related to the effectiveness of an entity's internal control over compliance with specified requirements.

    AT sec. 601

     

     

    Management's Discussion and Analysis
    This section outlines attestation standards and guidance applicable to practitioners performing attest engagements with respect to management’s discussion and analysis prepared pursuant to the rules and regulations of the SEC.

    AT sec. 701

     

    SSAE No. 11

    Attest Documentation

    AT sec. 101

    AT sec. 9101

    SSAE No. 12

    Amendment to Statement on Standards for Attestation Engagement No. 10, Attestation Standards: Revision and Recodification

    AT sec. 101

    AT sec. 9101

    SSAE No. 13

    Defining Professional Requirements in Statements on Standards for Attestation Engagements
    This section defines terms related to professional requirements that are used in Statements on Standards for Attestation Engagements.

    AT sec. 20

     

    SSAE No. 14

    SSAE Hierarchy
    This section identifies the attestation standard released by the AICPA, as well as other attestation guidance, that practitioners need to comply with or be aware of when conducting attest engagements.

    AT sec. 50

     

    SSAE No. 15

    An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements
    This section establishes requirements and provides guidance applicable to practitioners performing an examination of the design and operating effectiveness of an entity’s internal control over financial reporting that is integrated with an audit of financial statements.

    AT sec. 501

    AT sec. 9501

     

    SSAE No. 16

    Reporting on Controls at a Service Organization
    This section addresses examination engagements undertaken by a service auditor to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting.

    AT sec. 801

     

    SSAE No. 17

    Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired
    This section amends paragraph .23 of AT section 301 to permit, but not require, the accountant to disclose the reason(s) for an independence impairment in a report on compiled prospective financial information.

    AT sec. 301

     

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    Auditing Standards Board

    Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports
    Published on December 16, 2014

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 16, 2014

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
    Published on December 15, 2014

    ASB Meeting Agenda and Materials January 2015

    Meeting Materials Meeting Date: January 12-15, 2015 San Diego, CA The Westin San Diego 400 West Broadway San Diego, CA  92101 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make
    Published on December 12, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
    Published on November 18, 2014

    AU-C section 935

    Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
    Published on November 18, 2014

    AU-C section 930

    Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
    Published on November 18, 2014

    AU-C section 925

    Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
    Published on November 18, 2014

    AU-C section 920

    Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
    Published on November 18, 2014

    AU-C section 915

    Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
    Published on November 18, 2014

    AU-C section 910

    Professional Standards This section addresses circumstances in which an auditor practicing in the United States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to
    Published on November 18, 2014

    AU-C section 905

    Professional Standards This section addresses the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this section as auditor’s written communication)
    Published on November 18, 2014

    AU-C section 810

    Professional Standards This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor.
    Published on November 18, 2014

    AU-C section 806

    Professional Standards This section addresses the auditor’s responsibility when the auditor is requested to report on an entity’s compliance with aspects of contractual agreements or regulatory requirements, insofar as they relate to accounting matters, in connection with an audit of financial statements (referred to hereinafter as a report on compliance).
    Published on November 18, 2014

    AU-C Section 9805

    Professional Standards Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan
    Published on November 18, 2014

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