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AICPA - Attestation Engagements 2017, E-bok

E-bok, Engelska, 2017

Attestation Engagements 2017

Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 18, January 2017

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Beskrivning
Redrafted in accordance with the clarity drafting conventions (and differentiated from the extant standards by using the identifier “AT-C”), the attestation standards have been made 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 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 engagementsSSAE No. 18 supersedes all 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.
Produktinformation
  • Utgivningsdatum: 2017-11-07
  • Språk: Engelska
  • ISBN: 9781119449744
  • Förlag: John Wiley & Sons Inc
  • Serie: AICPA
  • Mått: 150 x 250 x 15 mm
  • Vikt: 666 g
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Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards.The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

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