Understanding the attestation standards: Simplifying the mystery

This CPEA report addresses the AICPA’s Statements on Standards for Attestation Engagements (SSAEs). Through a question-and-answer format, this report provides helpful information that allows better understanding of what these standards are, how and when they can be used, and why it is important to pay attention to recent changes to the attestation standards. In addition, this report presents a useful history of the attestation standards. Today, we not only see examples of the more traditional attestation reports on compliance, internal