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Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
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Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements of Position
The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …