New Clarified Attestation Standards

Authored by Pat Patterson
About this Course
Upon completion of this course, you should be able to: Recognize the recently issued new and clarified (SSAE) No. 18, Attestation Standards: Clarification and Recodification; Identify and apply the attestation standards and how its application will impact practically every professional accountant; Differentiate effective dates; Identify the reporting requirements, form, and content of attestation reports; Disclosure requirements for attestation engagements and other related matters; Recognize the organization responsible for issuing SSAE No.18; Differentiate standards not superseded by the release of SSAE No.18; Identify one of the general standards with respect to attestation engagements; Recognize which organization is required by the Code of Professional Conduct to comply with standards circulated by bodies designated by the Council; Identify objectives of an examination engagement; Differentiate statements with respect to review engagements; Recognize which clarified standards issued by the ASB in April 2016 includes guidance with respect to attestation standards; Identify AT-C Sections and how they apply to review and attestation engagements; Describe the attestation standards indicating to use the word "must"; Identify one of the standards of field work with respect to attestation engagements; Recognize agreed-upon terms of an engagement and how it should be specified in sufficient detail; Identify how a practitioner engaged in a review engagement should seek to obtain levels of assurance; Recognize the form of procedures and findings for a practitioner's report; Differentiate requirements relevant to the attestation engagement by levels; Describe the reporting on the subject matter or assertion, and communicate as required by the applicable AT-C section; Identify and apply quality control procedures at the appropriate engagement level.
$ 40.00
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NASBA Field of Study
CPE Credits
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