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    Statements on Standards for Attestation Engagements

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    Published on November 19, 2013

    AT section 601

    Professional Standards 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.
    Published on November 14, 2013

    AT section 801

    Professional Standards 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.
    Published on November 16, 2013

    AT section 9501

    Professional Standards This section includes interpretations of AT section 501.
    Published on November 16, 2013

    AT section 701

    Professional Standards 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.
    Published on November 14, 2013

    AT section 501

    Professional Standards 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.
    Published on November 14, 2013

    AT section 50

    Professional Standards 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.
    Published on November 14, 2013

    AT section 401

    Professional Standards This section provides guidance applicable to practitioners issuing examination or review reports on pro forma information.
    Published on November 14, 2013

    AT section 301

    Professional Standards This section outlines attestation standards and guidance applicable to practitioners issuing examination, compilation, or agreed-upon procedures reports on prospective financial statements.
    Published on November 14, 2013

    AT section 201

    Professional Standards This section outlines attestation standards and guidance applicable to practitioners performing and reporting on most types of agreed-upon procedures engagements.
    Published on November 14, 2013

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