TY  - BOOK
ED  - American Institute of Certified Public Accountants, Inc.
TI  - Codification of Statements on Standards for Attestation Engagements: 2020 
T2  - American Institute of Certified Public Accountants
SN  - 9781119723417
U1  - 657.45  23
PY  - 2020///.
CY  - Durham, USA
PB  - American Institute of Certified Public Accountants, Inc.
KW  - Business.
KW  - Accounting
KW  - Standards
KW  - United States.
KW  - Auditing
KW  - Standards.
KW  - United States
KW  - Electronic books
N1  - 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)
N2  - 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
UR  - https://onlinelibrary.wiley.com/doi/book/10.1002/9781119723417
ER  -