The Audit and Attest Standards team has created a matrix to support those responding to the request to comment on the proposed revisions to AT-C section 105, Concepts Common to All Attestation Engagements, included in the exposure draft of proposed SSAE Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management.
The matrix compares the requirements from SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing