Attestation Standards: Revision and Recodification – SSAE No. 10

This AICPA Statement on Standards for Attestation Engagements – revised and recodified – spells out the latest attestation standards every auditor should know, including general standards, standards of fieldwork and standards of reporting. SSAE-10 covers guidance on standards regarding examining financial forecasts and projections, reporting on pro forma financial information, reporting on an entity’s internal control over financial reporting, and performing a compliance attestation engagement. Examples of examination, review and agreed-upon procedure reports are also included.