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Codification of Statements on Standards for Attestation Engagements

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This 2016 edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification.

Redrafted in accordance with the clarity drafting conventions and differentiated from the extant standards by using the identifier “AT-C”, the attestation standards are easier to read, understand, and apply by establishing objectives and definitions in each AT-C section, and separating requirements from application and other explanatory material.

Some of the more significant changes introduced by SSAE No. 18 include (among other changes):

  • Separation of procedural and reporting requirements for review engagements from their counterparts for examination engagements
  • Required representation letters
  • More robust risk assessment for examination engagements

SSAE No. 18 supersedes all of the extant attestation standards with the following exceptions:

  • AT 501,An Examination of an Entity’s Internal Control Over Financial Reporting That is Integrated With An Audit of Financial Statements
  • AT 701, Management’s Discussion and Analysis.

Key Benefits:

  • Topics are fully indexed and arranged by subject
  • New, clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs

Who Will Benefit?

  • Practitioners performing attestation engagements
eBook , 2016
Product# ACODSSAE16E
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