Codification of Statements on Standards for Attestation Engagements: Number 18

In this Book

• How This Publication is Organized
• AT-C Cross-References to SSAEs
• AT-C Introduction—Foreword
• AT-C Glossary—Glossary of Terms
• AT-C Section 105—Concepts Common to All Attestation Engagements
• AT-C Section 9105—Concepts Common to All Attestation Engagements—Attestation Interpretations of Section 105
• AT-C Section 205—Examination Engagements
• AT-C Section 9205—Examination Engagements—Attestation Interpretations of Section 205
• AT-C Section 210—Review Engagements
• AT-C Section 215—Agreed-Upon Procedures Engagements
• AT-C Section 9215—Agreed-Upon Procedures Engagements—Attestation Interpretations of Section 215
• AT-C Section 305—Prospective Financial Information
• AT-C Section 310—Reporting on Pro Forma Financial Information
• AT-C Section 315—Compliance Attestation
• AT-C Section 320—Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting
• AT-C Section 395—[Designated for AT Section 701, Management's Discussion and Analysis]
• Exhibit—List of AT-C Sections Designated by Statement on Standards for Attestation Engagements No. 18, Attestation Standards—Clarification and Recodification, Cross Referenced to List of AT Sections
• AT-C Appendix A—AICPA Guides and Statements of Position
• AT-C Appendix B—Other Attestation Publications