Username

Password

Remember Me Register | Forgot Username? | Password?

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

Audit & Attest Standards

Auditing Standards Board

Browse

By Topic

... Click to view more

[x]

By Document Type

... Click to view more

[x]

By Date

Statements on Standards for Attestation Engagements

Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

View additional resources and guidance.

		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, 2011.

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

Summaries of Recently Issued AICPA SSAEs

No recently issued SSAEs.

Standards Setting Bodies

Open Hide documents in this section

Page 1 2 3 4 5 >>

Showing results 1 - 15 of 178

Order by:

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 23, 2012

ASB Meeting Agenda and Materials July 2012

Meeting Materials : Meeting Date: July 31-August 2, 2012 Place: Minneapolis, MN Hyatt Regency Minneapolis 1300 Nicollet Mall Minneapolis, MN 55403 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directio
Published on May 21, 2012

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 May 16, 2012

ASB Meeting Agenda and Materials May 2012

Meeting Materials : Meeting Date: May 1-3, 2012 Place: Boston, MA Doubletree Suites by Hilton Boston 400 Soldiers Field Road Boston, MA 02134 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, et
Published on April 25, 2012

Audit Standards Board Members Biographies

Article : The Auditing Standards Board consists of 19 members and 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. Up to twenty five per
Published on January 13, 2012

ASB Meeting Agenda and Materials January 2012

Meeting Materials : Meeting Date: January 10-12, 2012 Place: San Juan, Puerto Rico La Concha a Renaissance Resort 1077 Ashford Avenue San Juan, PR 00907 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
Published on January 06, 2012

Audit and Attest Standards

Article : Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.
Published on December 22, 2011

Statements on Auditing Standards

Article : 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 December 22, 2011

SAS No. 125

Executive Summary : This is a summary of the publication that includes SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication.
Published on December 22, 2011

ASB Meeting Agenda and Materials October 2011

Meeting Materials : Meeting Date: October 25-26, 2011. AICPA, 1211 Avenue of the Americas, 19th Floor, New York, NY 10036
Published on October 19, 2011

Recently Issued Audit Interpretations

Article : Recently Issued Audit Interpretations
Published on October 17, 2011

AU section 9558A

Professional Standards : This section includes interpretations of AU section 558.
Published on October 13, 2011

AU section 558A

Professional Standards : This section provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, GASB, or FASAB and describes the circumstances that would require the auditor to report such information.
Published on October 13, 2011

AU section 551A

Professional Standards : This section provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's report thereon.
Published on October 13, 2011

AU section 9622

Professional Standards : This section has been withdrawn.
Published on October 13, 2011

Page 1 2 3 4 5 >>

Showing results 1 – 15 of 178

Show Results per page