SSAE No. 22, Review Engagements, supersedes SSAE No. 18, Attestation Standards: Clarification and Recodification, as amended, section 210 of the same title. Among other things, SSAE No. 22
Describes the types of procedures a practitioner may perform in a review engagement.
Requires that the practitioner’s report include an informative summary of the work performed as a basis for the practitioner’s conclusion.
Permits the expression of an adverse conclusion.
Includes revisions to conform AT-C section 210, Review Engagements,