Codification of statements on standards for attestation engagements, 2nd edition
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Codification of statements on standards for attestation engagements, 2nd edition
AICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionPublic Accountants. All rights reserved.Reprinted fromAICPA Professional StandardsU.S. Attestation Standards—AICPA (Clarified)(as of January 2018)For information about the procedure for requesting permission to make copies of any part of this work, please e-mail copyright@iiicpii.org with your reque Codification of statements on standards for attestation engagements, 2nd editionst. Otherwise, requests should be written and mailed to Permissions Department, 220 Leigh Fann Road. Durham. NC 27707-8110.12 34 567890 PrP 198ISBN978Codification of statements on standards for attestation engagements, 2nd edition
-1-94830-639-3 (print)ISBN 978-1-94830-640-9 (ePub)PREFACEThis publication, issued by the Accounting and Review Services Committee and the Auditing StAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionicable to the preparation and issuance of attestation reports for all nonissuers. A non issuer is any entity not subject to the Sarbanes-Oxley Act of 2002 or the rules of the SEC.This publication contains the codified attestation standards issued through SSAE No. 18, Attestation Standards: Clarifica Codification of statements on standards for attestation engagements, 2nd editiontion and Recodification, and related attestation interpretations. Superseded portions have been deleted and all applicable amendments have been includCodification of statements on standards for attestation engagements, 2nd edition
ed.SSAEs are issued by senior committees of the AICPA designated to issue pronouncements on attestation matters applicable to the preparation and issuAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionof the AICPA Code of Professional Conduct requires an AICPA member performing an attestation engagement for a nonissuer (a practitioner) to comply with standards promulgated by such senior committees. A practitioner must comply with an unconditional requirement in all cases in which such requirement Codification of statements on standards for attestation engagements, 2nd edition is relevant . A practitioner also should comply with a presumptively mandatory requirement in all cases in which such requirement is relevant; howeveCodification of statements on standards for attestation engagements, 2nd edition
r, in rare circumstances, the practitioner may depart from a presumptively mandatory requirement provided that the practitioner documents the justificAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionhibits and interpretations to SSAEs are interpretive publications, as defined in AT-C section 105, Concepts Common to All Attestation Engagements. AT-C section 105 requires the practitioner to consider applicable interpretive publications in planning and performing an attestation engagement. Interpr Codification of statements on standards for attestation engagements, 2nd editionetive publications are not attestation standards. Interpretive publications are recommendations on the application of the SSAEs in specific circumstanCodification of statements on standards for attestation engagements, 2nd edition
ces, including engagements for entities in specialized industries. An interpretive publication is issued under the authority of the relevant senior teAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionblication is consistent with the SSAEs. Attestation interpretations are included in the AT-c sections of AICPA Professional Standards. AICPA Guides and Attestation Statements of Position are listed in AT-C appendix A, "A1CPA Guides and Statements of Position," of AICPA Professional Standards.ACCOUNT Codification of statements on standards for attestation engagements, 2nd editionING AND REVIEW SERVICES COMMITTEEMike Fleming, Chair Michael p. Glynn, Senior Technical Manager— Audit and Attest StandardsAUDITING STANDARDS BOARDMicCodification of statements on standards for attestation engagements, 2nd edition
hael J. Santay, Chair Charles E. Landes, Vice President— Professional Standards and ServicesWhat's New in This EditionVWHAT'S NEW IN THIS EDITIONSectiAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionment Under Two Sets of Attestation Standards," of AT-C section 105, Concepts Common to All Attestation Engagements.Section AT-C 105Change Revisions to better reflect the AICPA Council Resolution designating the PCAOB to promulgate technical standards.AT-C 9215.01-.1ÕSuperseded by Statement of Positi Codification of statements on standards for attestation engagements, 2nd editionon 17-1, Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SECCodification of statements on standards for attestation engagements, 2nd edition
Release No. 34-72936 (AICPA, Professional Standards, AƯD sec. 60), effective for agreed-upon procedures attestation engagements that include covered sAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified P Codification of statements on standards for attestation engagements, 2nd editionechnical standards. DELETED SECTIONSAttestation Standards [AT]This section has been deleted due to the effective date of Statement on Standards for Attestation Engagements (SSAE) No. IS, Attestation Standards, Clarification and Recodification. SSAE No. 18 became effective May 1, 2017. Refer to indiv Codification of statements on standards for attestation engagements, 2nd editionidual AT-C sections for specific effective date language.Table of ContentsAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified PAICPACodification ofStatements on Standards for Attestation EngagementsNumber 18As of January 2018Copyright © 2018 byAmerican Institute of Certified PGọi ngay
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