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AICPA Statement on Standards for Attestation Engagements No. 20

Jun 12, 2023 · 202.4 KB Download

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SSAE No. 20, Amendments to the Description of the Concept of Materiality, amends the following in AICPA Professional Standards:

  • AT-C section 205, Examination Engagements (Note: SSAE No. 21, Direct Examination Engagements, issued in September 2020, supersedes AT-C section 205.)

  • AT-C section 210, Review Engagements (Note: SSAE No. 22, Review Engagements, issued in December 2020, supersedes AT-C section 210.)

The AICPA Auditing Standards Board’s

  • Current description of the concept of materiality is consistent with the definition of

Download the full text of SSAE No. 20

File name: ssae-20.pdf

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