Statement on Standards for Attestation Engagements (SSAE) No. 20, Amendments to the Description of the Concept of Materiality, amends various AT-C sections in AICPA Professional Standards to align the materiality concepts discussed in AICPA Professional Standards with the description of materiality used by the U.S. judicial system, the auditing standards of the PCAOB, the SEC, and the FASB. The ASB believes it is in the public interest to eliminate inconsistencies between the AICPA Professional Standards and the description of
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AICPA Statement on Standards for Attestation Engagements No. 20
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