The AICPA Auditing Standards Board (ASB) completed its attestation clarity project with the issuance of SSAE No. 18, Attestation Standards: Clarification and Recodification.
SSAE No. 18 recodifies and supersedes SSAE Nos. 10 – 17 except:
SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements, and related Attestation Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act” (AT sections