Codification of Statements on Standards for Attestation Engagements : 2020 / American Institute of Certified Public Accountants, Inc.
By: American Institute of Certified Public Accountants, Inc
Series: American Institute of Certified Public Accountants. No. 20Publisher: Durham, USA: American Institute of Certified Public Accountants, Inc. © 2020Description: 1 online resource (547 pages)Content type: text Media type: computer Carrier type: online resourceISBN: 9781119723417Subject(s): Business | Accounting -- Standards -- United States | Auditing -- Standards -- United States | Accounting -- Standards | Auditing -- Standards | United StatesGenre/Form: Electronic books.DDC classification: 657.45 Online resources: Full text available at Wiley Online Library Click here to view| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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EBOOK
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COLLEGE LIBRARY | COLLEGE LIBRARY LIC Gateway | 657.45 Am3552 2020 (Browse shelf) | Available | CL-51141 |
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
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Table of Contents
Front Matter (Pages: i-viii)
Summary
HOW THIS PUBLICATION IS ORGANIZED (Pages: 1)
Summary
AT-C Cross-References to SSAEs (Pages: 3-7)
Summary
AT-C Introduction (Pages: 9-29)
Summary
AT-C Section 100: COMMON CONCEPTS (Pages: 31-116)
Summary
AT-C Section 200: LEVEL OF SERVICE (Pages: 117-359)
Summary
AT-C Section 300: SUBJECT MATTER (Pages: 361-532)
Summary
AT-C Exhibits (Pages: 533-538)
AT-C Appendixes (Pages: 539-545)
AT-C Topical Index (Pages: 547-558)
This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement.
This edition includes the following new standards:
SSAE No. 19, Agreed-Upon Procedures Engagements
SSAE No. 20, Amendments to the Description of the Concept of Materiality
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