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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.
submissions and engage an independent accounting firm to perform an attestation engagement related to such information. In this relatively new landscape of ESG reporting, companies are wrestling with what ESG information to report and where and how to communicate it to stakeholders. Company reporting must be of high
Structure of the Attestation Standards ..... 7 Purpose of the Engagement and Premise on Which an Attestation Engagement Is Conducted ..... 8
The Relationship of Attestation Standards to Quality Control Standards. .16 The practitioner is responsible for compliance with the American In-stitute of Certified Public Accountants' (AICPA's) Statements on Standards for Attestation Engagements (SSAEs) in an attest engagement.
Agreed-Upon Procedures Engagements. In this section, when the term examination is used, it is inclusive of both assertion-based and direct examination engagements. In all attestation engagements, the underlying subject matter is the respon-sibility of a party other than the practitioner.
11 Δεκ 2019 · In accounting, an attestation service or engagement is the process of engaging a CPA to provide assurance or attestation audits over services such as: examinations, reviews, or agreed-upon procedure reports.
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