The At a Glance about SSAE No. 22, Review Engagements, summarizes how SSAE No. 22:
Revises AT-C section 210, Review Engagements, for consistency with AT-C section 205, Assertion-Based Examination Engagements,
More clearly describes the types of procedures a practitioner may perform in a review engagement,
Revises the reporting requirements for an attestation review for additional transparency, and
Permits the expression of an adverse conclusion consistent with SSARS No. 25, Materiality in a Review of Financial Statements and Adverse