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.