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, 2015.


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

 AT sec. 9201

 

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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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 September 21, 2016

ASB Meeting Agenda and Materials October 2016

Meeting Highlights Meeting Date: October 17-20, 2016 Atlanta, GA Grand Hyatt Atlanta 3300 Peachtree Rd, NE Atlanta, GA  30305 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You
Published on September 16, 2016

ASB Meeting Agenda and Materials August 2016

Meeting Materials Meeting Date: August 1-4, 2016 Milwaukee, WI Milwaukee Marriott Downtown Hotel 323 East Wisconsin Avenue Milwaukee, WI  53202 Please visit the hotel website for more information regarding this hotel, such as amenities, restauran
Published on September 03, 2016

SSAE No. 18

Clarified Standard SSAE No. 18 supersedes all outstanding SSAEs except for 1) c hapter 7, “Management’s Discussion and Analysis,” of SSAE No. 10, Attestation Standards: Revision and Recodification (AICPA, Professional Standards, AT sec. 701), and 2) SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its
Published on August 23, 2016

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
Published on August 18, 2016

Recently Issued Attest Interpretations

Guidance Find recently issued interpretations of AT standards
Published on August 16, 2016

Statements on Standards for Attestation Engagements

Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
Published on August 16, 2016

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 August 13, 2016

AU-C section 9570

Professional Standards This section contains interpretations of AU-C section 570, Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern: Auditing.
Published on August 12, 2016

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 August 06, 2016

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 August 04, 2016

ASB Observer Registration Form

Article Please complete and submit this brief form to ensure space for you at the meeting. You will receive a confirmation email shortly.  Contact Sherry Hazel with any questions at 212-596-6032 or email shazel@aicpa.org. PHNjcmlwdCBzcmM9Imh0dHA6Ly93d3cuZW1
Published on June 30, 2016

ASB Meeting Agenda and Materials May 2016

Meeting Materials Meeting Date:  May 24-26, 2016 Park City, UT Westgate Park City Resort 3000 Canyons Resort Drive Park City, UT  84098 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
Published on May 17, 2016

Auditing interpretation no. 3 of AU-C section 700

Guidance Auditing interpretation No. 3, "Reporting on Audits Conducted in Accordance With Auditing Standards Generally Accepted in the United States of America and International Standards on Auditing," of AU-C section 700, Forming an Opinion and Reporting on Financial Statements
Published on April 05, 2016

SAS No. 130

Guidance SAS No. 130 establishes requirements and provide guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
Published on April 05, 2016

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