Audit & Attest Standards

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, 2016.

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

 SSAE No. 18

Concepts Common to All Attestation Engagements
This section applies to engagements in which a CPA in the practice of public accounting is engaged to issue, or does issue, a practitioner's examination, review, or agreed-upon procedures report on subject matter or an assertion about subject matter (hereinafter referred to as an assertion) that is the responsibility of another party.

AT-C sec. 105  
  Examination Engagements
This section contains performance and reporting requirements and application guidance for all examination engagements. The requirements and guidance in this section supplement the requirements and guidance in section 105, Concepts Common to All Attestation Engagements
AT-C sec. 205  
  Review Engagements
This section contains performance and reporting requirements and application guidance for all review engagements. The requirements and guidance in this section supplement the requirements and guidance in section 105, Concepts Common to All Attestation Engagements
AT-C sec. 210  
  Agreed-Upon Procedures Engagements
This section contains performance and reporting requirements and application guidance for all agreed-upon procedures engagements. The requirements and guidance in this section supplement the requirements and guidance in section 105, Concepts Common to All Attestation Engagements.  
AT-C sec. 215  
  Prospective Financial Information
This section contains performance and reporting requirements and application guidance for a practitioner examining or performing agreed-upon procedures on prospective financial information.
AT-C sec. 305  
  Reporting on Pro Forma Financial Information
This section contains performance and reporting requirements and application guidance for a practitioner examining or reviewing pro forma financial information.
AT-C sec. 310  
  Compliance Attestation
This section contains performance and reporting requirements and application guidance for a practitioner.
AT-C sec. 315  
  Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting
This section contains performance and reporting requirements and application guidance for a service auditor examining 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. It complements AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, in that a service auditor's report prepared in accordance with this section may provide appropriate evidence under AU-C section 402.
AT-C sec. 320  
  [Designated for AT Section 701, Management's Discussion and Analysis]
This section sets forth attestation standards and provides guidance to a practitioner concerning the performance of an attest engagement with respect to management's discussion and analysis (MD&A) prepared pursuant to the rules and regulations adopted by the Securities and Exchange Commission (SEC), which are presented in annual reports to shareholders and in other documents.
AT-C sec. 395  

 

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 245
Order by:


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 November 30, 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 performanc
Published on November 30, 2016

ASB Meeting Agenda and Materials January 2017

Meeting Materials Meeting Date: January 9-12, 2017 Fort Lauderdale, FL The Ritz Carlton, Ft. Lauderdale 1 North Fort Lauderdale Beach Boulevard Ft. Lauderdale, FL  33304 Please visit the hotel website for more information regarding this hotel, such as am
Published on November 22, 2016

Statements on Quality Control Standards

Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.
Published on November 04, 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 November 04, 2016

Audit and Attest Standards, Including Clarified Standards

Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
Published on November 04, 2016

AT-C section 9215

Professional Standards Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215.
Published on November 04, 2016

AT-C section 9205

Professional Standards Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215.
Published on November 04, 2016

AT-C section 9105

Professional Standards Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105.
Published on November 04, 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 October 27, 2016

AU-C section 940

Professional Standards This section establishes requirements and provides 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 October 25, 2016

AU-C section 700A

Professional Standards This section addresses the auditor's responsibility to form an opinion on the financial statements. It also addresses the form and content of the auditor's report issued as a result of an audit of financial statements.
Published on October 25, 2016

AT-C section 395

Professional Standards This section sets forth attestation standards and provides guidance to a practitioner concerning the performance of an attest engagement with respect to management's discussion and analysis (MD&A) prepared pursuant to the rules and regulations adopted by the Securities and Exchange Commission (SEC), which are presented in annual reports to shareholders
Published on October 25, 2016

AT-C section 320

Professional Standards This section contains performance and reporting requirements and application guidance for a service auditor examining 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. It complements AU-C section 402, Audit Considerations Relating to an
Published on October 25, 2016

AT-C section 315

Professional Standards This section contains performance and reporting requirements and application guidance for a practitioner.
Published on October 25, 2016

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 245
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.