Abstract image of a city at night
Resources

AICPA Statement on Standards for Attestation Engagements No. 19

Jun 13, 2023 · 538.7 KB Download

FREE ACCOUNT

ACCESS

Resource

available

SSAE No. 19, Agreed-Upon Procedures Engagements:

  • Supersedes AT-C section 215, Agreed-Upon Procedures Engagements, in AICPA Professional Standards.

  • Amends AT-C section 105, Concepts Common to All Attestation Engagements, in AICPA Professional Standards to provide flexibility to a practitioner’s ability to perform an AUP engagement by:

    • Removing the requirement that the practitioner request a written assertion from the responsible party.

    • Allowing procedures to be developed over the course of the engagement.

    • Allowing the practitioner to assist in developing

Download the full text of SSAE No. 19

File name: ssae-19.pdf

Already a member?

Log in with your account
 
Forgotten email
Forgotten password

Not a member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.

Mentioned in this article

Topics

Audit & Assurance
Manage preferences

Related content

    This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

    About|Terms & Conditions|Accessibility|Privacy Policy|Contact|Help|Site Map

    CA Do Not Sell or Share My Personal Information

    }