Codification of Statements on Standards for Attestation Engagements

Be sure you have the most up-to-date resource available to assist you in performing your attestation engagements in an effective and efficient manner.

This year's edition of the codification contains conforming changes to reflect the issuance of the clarified auditing standards, i.e., in places where the attestation standards refer to guidance in the auditing standards. The attestation standards provide a framework for developing engagements that address a wide range of subject matters. They establish requirements for performing and reporting on examination, review, and agreed-upon procedures engagements that address subject matter other than historical financial statements.

Examples of those engagements are examining the effectiveness of an entity's controls over the security of a system, reviewing a statement of greenhouse gas emissions, and applying agreed –upon procedures to prospective financial information– all based on suitable criteria.

The attestation standards are designed to be responsive to a changing environment and to the needs of report users.

Fully updated as of January 2013, The Statements on Standards for Attestation Engagements (SSAEs) and related interpretations are fully indexed and organized by subject matter. This essential reference provides all the information you need to stay up-to-date and compliant with recent changes.