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Home Research Standards Audit & Attest Standards Statements on Standards for Attestation Engagements

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, 2012.

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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AICPA Code of Professional Conduct

Professional Standards:  This section includes the most current AICPA Code of Professional Conduct as updated by all Official Releases through January 31, 2013.  Also available for download are the pdf versions of the historical Code of Professional Conduct as of June 1, 2010, June 1, 2009 and June 1, 2008.
Published on June 03, 2013

ET Section 100 - Independence, Integrity, and Objectivity

Article:  ET Section 100 - Independence, Integrity, and Objectivity
Published on June 03, 2013

ET Section 201 - General Standards

Article:  ET Section 201 - General Standards
Published on June 03, 2013

ET Topical Index

Article:  ET Topical Index
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ET Section 102 - Integrity and Objectivity

Article:  In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
Published on June 03, 2013

ET Section 101 - Independence

Professional Standards:  .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 10
Published on June 03, 2013

Statements on Auditing Standards

Overview:  Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on May 28, 2013

ET Section 92 - Definitions

Article:  Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
Published on May 28, 2013

ARSC Meeting Materials and Highlights

Meeting Materials:  Meeting materials for meetings of the Accounting and Review Services Committee.
Published on May 21, 2013

Meeting Agenda and Materials for May 28, 2013 ARSC Conference Call Meeting

Meeting Materials:  Meeting Date: May 28, 2013 Place: Via Conference Call Time: 3:00pm (Eastern Time Zone) Dial in information will be sent to registrants   Agenda Item #1 -Discussion memorandum with respect to the Proposed SSARS Compilation Engagements
Published on May 21, 2013

Archived Peer Review Standards

Professional Standards:  On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review.
Published on May 15, 2013

Meeting Agenda and Materials for May 14-16, 2013 ARSC Meeting

Meeting Materials:  Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS Compilation of Financial Statements Agenda Item #1A - Draft of the proposed SSARS Compilation of Financial Statements
Published on May 10, 2013

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 May 10, 2013

ASB Meeting Agenda and Materials for January 2013

Meeting Materials:  January 8-10, 2013 ASB Meeting
Published on May 10, 2013

ASB Meeting Agenda and Materials May 2013

Meeting Materials:  May 7-9, 2013 ASB Meeting
Published on April 30, 2013

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