The Exposure Draft, Proposed SSAE Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management, would amend Statements on Standards for Attestation Engagements (SSAEs)
No. 18, Attestation Standards: Clarification and Recodification, as Amended,
Section 105, Concepts Common to All Attestation Engagements
Section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
No. 19, Agreed-Upon Procedures Engagements
No. 21, Direct Examination