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.