AICPA attestation standards

E828330

U.S. auditing and assurance framework assurance standard professional standard

AICPA attestation standards are a set of professional guidelines issued by the American Institute of Certified Public Accountants that govern how CPAs perform and report on assurance engagements such as SOC examinations.

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Statements (50)

Predicate	Object
instanceOf	U.S. auditing and assurance framework ⓘ assurance standard ⓘ professional standard ⓘ
abbreviation	SSAEs ⓘ
appliesTo	Certified Public Accountants ⓘ
basedOn	AICPA Code of Professional Conduct NERFINISHED ⓘ
defines	criteria for suitable subject matter ⓘ responsibilities of practitioners ⓘ responsibilities of responsible parties ⓘ types of attestation engagements ⓘ
developedBy	AICPA Auditing Standards Board NERFINISHED ⓘ
governs	SOC 1 engagements ⓘ SOC 2 engagements ⓘ SOC 3 engagements ⓘ SOC examinations NERFINISHED ⓘ SOC for Cybersecurity engagements ⓘ SOC for Supply Chain engagements ⓘ agreed-upon procedures engagements ⓘ attestation engagements ⓘ examination engagements ⓘ review engagements ⓘ
includes	AT-C section 105 Concepts Common to All Attestation Engagements NERFINISHED ⓘ AT-C section 205 Examination Engagements NERFINISHED ⓘ AT-C section 210 Review Engagements ⓘ AT-C section 215 Agreed-Upon Procedures Engagements NERFINISHED ⓘ AT-C section 305 Prospective Financial Information ⓘ AT-C section 320 Reporting on an Examination of Controls at a Service Organization ⓘ AT-C section 395 Management Discussion and Analysis NERFINISHED ⓘ
influencedBy	International Standard on Assurance Engagements 3000 NERFINISHED ⓘ
issuedBy	American Institute of Certified Public Accountants NERFINISHED ⓘ
jurisdiction	United States of America ⓘ surface form: United States
organizedAs	Statements on Standards for Attestation Engagements NERFINISHED ⓘ
purpose	enhance the quality and consistency of assurance services ⓘ protect the public interest in assurance engagements ⓘ provide guidance for performing attestation engagements ⓘ provide guidance for reporting on subject matter or assertions ⓘ
relatedTo	AICPA auditing standards NERFINISHED ⓘ AICPA peer review standards NERFINISHED ⓘ AICPA quality control standards ⓘ
requires	documentation of work performed ⓘ engagement acceptance and continuance procedures ⓘ independence in attestation engagements ⓘ professional skepticism ⓘ sufficient appropriate evidence ⓘ written assertion from responsible party when appropriate ⓘ written report ⓘ
scope	controls at a service organization ⓘ financial information other than historical financial statements ⓘ nonfinancial subject matter ⓘ
updatedBy	periodic SSAE revisions ⓘ

Referenced by (1)

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