Codification of Statements on Standards for Attestation Engagements - Numbers 1 to 18, April 2016 (Paperback)

This 2016 edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification. Redrafted in accordance with the clarity drafting conventions and differentiated from the extant standards by using the identifier "AT–C", the attestation standards are easier to read, understand, and apply by establishing objectives and definitions in each AT–C section, and separating requirements from application and other explanatory material. Some of the more significant changes introduced by SSAE No. 18 include (among other changes): Separation of procedural and reporting requirements for review engagements from their counterparts for examination engagementsRequired representation lettersMore robust risk assessment for examination engagements SSAE No. 18 supersedes all of the extant attestation standards with the following exceptions: AT 501, An Examination of an Entity′s Internal Control Over Financial Reporting That is Integrated With An Audit of Financial StatementsAT 701, Management s Discussion and Analysis. Key Benefits: Topics are fully indexed and arranged by subjectNew, clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs Who Will Benefit? Practitioners performing attestation engagements

General

Imprint:	American Institute of Certified Public Accountants
Country of origin:	United States
Release date:	November 2016
Authors:	Aicpa
Format:	Paperback
Pages:	736
ISBN-13:	978-1-943546-51-0
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
LSN:	1-943546-51-7
Barcode:	9781943546510

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