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Interpretation No. 1 of AT-C Section 315

Oct 18, 2022 · 128.8 KB Download

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The AICPA Auditing Standards Board has issued Attestation Engagement Interpretation No. 1, “Examination and Review Engagements on Subject Matter Measured or Evaluated in Accordance With Criteria Specified in Laws, Regulations, Rules, Contracts, or Grants," of AT-C section 315, Compliance Attestation, in AICPA Professional Standards.

Interpretation No. 1 addresses whether a practitioner is required to perform an engagement in accordance with AT-C section 315 when either

  1. the measurement or evaluation criteria is specified in a law, regulation, rule, contract

Download the full text of Interpretation No. 1 of AT-C Section 315

File name: at-c-9315-no-1.pdf

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