AICPA Statement on Standards for Attestation Engagements No. 22
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AICPA Statement on Standards for Attestation Engagements No. 22

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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,

Download the full text of SSAE No. 22

File name: ssae-22.pdf

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