AICPA attestation standards
E828330
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.
All labels observed (1)
| Label | Occurrences |
|---|---|
| AICPA attestation standards canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T9899657 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: AICPA attestation standards Context triple: [SOC 1, governedBy, AICPA attestation standards]
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A.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
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B.
International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
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C.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
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D.
Government Auditing Standards
Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
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E.
International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: AICPA attestation standards Target entity description: 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.
-
A.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
B.
International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
-
C.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
D.
Government Auditing Standards
Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
-
E.
International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
- F. None of above. chosen
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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: AICPA attestation standards Description of subject: 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.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.