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SSAE Hierarchy SSAE No. 14

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This Statement on Standards for Attestation Engagements SSAE Hierarchy:

  • Identifies the body of attest literature.
  • Clarifies the authority of attest publications issued by the AICPA and others.
  • Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement.
  • Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.

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