SSAE No. 22 At a Glance
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SSAE No. 22 At a Glance

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The At a Glance about SSAE No. 22, Review Engagements, summarizes how SSAE No. 22:

  • Revises AT-C section 210, Review Engagements, for consistency with AT-C section 205, Assertion-Based Examination Engagements,

  • More clearly describes the types of procedures a practitioner may perform in a review engagement,

  • Revises the reporting requirements for an attestation review for additional transparency, and

  • Permits the expression of an adverse conclusion consistent with SSARS No. 25, Materiality in a Review of Financial Statements and Adverse

Download the full text of SSAE No. 22 At a Glance

File name: ssae-22-at-a-glance.pdf

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