SSAE

E828329

AICPA standard attestation standard professional standard

SSAE (Statements on Standards for Attestation Engagements) is a set of professional standards issued by the AICPA that govern how auditors perform and report on attestation engagements, including SOC 1 reports.

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Observed surface forms (1)

Surface form	Occurrences
SSAE 18	1

Statements (46)

Predicate	Object
instanceOf	AICPA standard ⓘ attestation standard ⓘ professional standard ⓘ
abbreviationOf	Statements on Standards for Attestation Engagements NERFINISHED ⓘ
appliesTo	SOC 1 reports ⓘ agreed-upon procedures engagements ⓘ examination engagements ⓘ review engagements ⓘ service organization controls reporting ⓘ
covers	criteria for performing attestation procedures ⓘ criteria for reporting on subject matter or assertions ⓘ
developedBy	AICPA Auditing Standards Board NERFINISHED ⓘ
domain	assurance services ⓘ attestation services ⓘ auditing ⓘ
fullName	Statements on Standards for Attestation Engagements NERFINISHED ⓘ
governs	attestation engagements ⓘ reporting on controls at a service organization ⓘ reporting on subject matter other than historical financial statements ⓘ
hasType	agreed-upon procedures standard ⓘ examination standard ⓘ review standard ⓘ
includes	SSAE No. 18 NERFINISHED ⓘ
issuedBy	AICPA NERFINISHED ⓘ American Institute of Certified Public Accountants NERFINISHED ⓘ
jurisdiction	United States of America ⓘ surface form: United States
language	English ⓘ
objective	enhance the quality of attestation services ⓘ promote consistency in attestation reporting ⓘ provide a framework for attestation engagements ⓘ
predecessorOf	SSAE No. 21 NERFINISHED ⓘ
purpose	to provide reasonable or limited assurance on subject matter ⓘ
relatedTo	GAAS NERFINISHED ⓘ Generally Accepted Auditing Standards NERFINISHED ⓘ SAS NERFINISHED ⓘ SOC reporting framework ⓘ Statements on Auditing Standards NERFINISHED ⓘ
replaced	SAS for certain attestation engagements ⓘ
scope	compliance with laws, regulations, or contracts ⓘ non-historical financial information ⓘ systems and process controls ⓘ
sector	assurance and advisory services ⓘ public accounting ⓘ
usedBy	CPAs NERFINISHED ⓘ independent auditors ⓘ
usedFor	third-party assurance over controls and processes ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

SOC 1 → basedOnFramework → SSAE ⓘ

SOC 1 → relatedStandard → SSAE ⓘ

this entity surface form: SSAE 18