Αποτελέσματα Αναζήτησης
15 Ιουν 2022 · The purpose of an attestation examination or review engagement is to provide users of information with an opinion or conclusion regarding the underlying subject matter or an 1 Paragraph .10 of section 205, Assertion-Based Examination Engagements, and paragraph .11 of section 210,
Requirements Conduct of an Attestation Engagement in Accordance With the Attestation Standards ..... .12–.22 Acceptance and Continuance ..... .23
Purpose of the Engagement and Premise on Which an Attestation Engagement Is Conducted ............................................................................................................ 8
For certain subject matter, specific attestation standards have been developed to provide additional requirements for engagement performance and reporting. .03 When a practitioner undertakes an attest engagement for the bene-fit of a government body or agency and agrees to follow specified government standards, guides, procedures, statutes, rule...
SSAE No. 22, Review Engagements, supersedes SSAE No. 18, Attestation Standards: Clarification and Recodification, as amended, section 210 of the same title. Among other things, SSAE No. 22. Describes the types of procedures a practitioner may perform in a review engagement.
29 Μαΐ 2020 · 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.
11 Νοε 2020 · This chapter addresses the requirements and guidance for performing and reporting on attestation engagements and review of financial statement engagements under generally accepted government auditing standards (GAGAS).
