Reporting on an Entity’s Internal Control Structure Over Financial Reporting – SSAE 2

Just how good is your client’s internal control structure? Statement on Standards for Attestation Engagements (SSAE) No. 2 gives guidance to CPAs who examine and report on management’s written assertion about the effectiveness of their entity’s internal control structure over financial reporting.

This SSAE offers revised instruction regarding conditions that must be met for a practitioner to take on the engagement as well as insight into conducting the engagement itself. Numerous illustrative independent accountant’s reports are included. SSAE No. 2 supersedes AICPA Statement on Auditing Standards No. 30.