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, 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  

 

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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 June 09, 2017

Attest interpretation no. 4 of AT-C section 105

Guidance Attest interpretation no. 4, Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards, of AT-C section 105, Concepts Common to All Attestation Engagements
Published on May 23, 2017

Recently Issued Attest Interpretations

Guidance Find recently issued interpretations of AT standards
Published on May 23, 2017

Auditing Standards Board

Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable t
Published on May 19, 2017

ASB Meeting Agenda and Materials July 2017

Meeting Materials Meeting Date: July 17-20, 2017 Denver, CO The Inverness Hotel and Conference Center 200 Inverness Drive West Englewood, CO  80112 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, di
Published on May 17, 2017

ASB Meeting Agenda and Materials May 2015

Meeting Materials Meeting Date: May 12-15, 2015 Baltimore, MD Hilton Baltimore 401 W. Pratt Street Baltimore, MD  21201 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can
Published on May 12, 2017

ASB Meeting Agenda and Materials May 2017

Meeting Materials Meeting Date: May 15-18, 2017 Chicago, IL Kimpton Hotel Monaco Chicago 225 North Wabash Avenue Chicago, IL 60601 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You
Published on May 05, 2017

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 March 24, 2017

SAS No. 132

Guidance SAS No. 132 addresses the auditor’s responsibilities in the audit of financial statements relating to the entity’s ability to continue as a going concern and the implications for the auditor’s report. SAS No. 130 supersedes SAS No. 126 of the same title and amends AU-C section 800 and AU-C section
Published on February 22, 2017

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 February 22, 2017

ASB Meeting Agenda and Materials February 2017

Article Meeting Date:  February 22, 2017 Place:  Via Conference Call Time:  9:00am - 12 noon (Eastern Time Zone) Meeting dial in information will be sent to registrants   Agenda Agenda Item 1 - Auditor Reporting on ERISA Plan Financial Statem
Published on February 14, 2017

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 February 14, 2017

AU-C section 935

Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
Published on February 14, 2017

AU-C section 930

Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
Published on February 14, 2017

AU-C section 925

Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
Published on February 14, 2017

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