Codification of Statements on Standards for Attestation Engagements

Publisher: AICPA
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This 2017edition includes the clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification.

Redrafted in accordance with the clarity drafting conventions (and differentiated from the extant standards by using the identifier “AT-C”), the attestation standards have been made easier to read, understand, and apply by establishing objectives and definitions in each AT-C section, and separating requirements from application and other explanatory material.

Some of the changes introduced by SSAENo.18 include (among other changes):

  • Separation of procedural and reporting requirements for review engagements from their counterparts for examination engagements
  • Required representation letters
  • More robust risk assessment for examination engagements

 SSAE No. 18 supersedes all of the extant attestation standards with the following exceptions:

  • AT 501, An Examination of an Entity’s Internal Control Over Financial Reporting That is Integrated With An Audit of Financial Statements
  • AT 701, Management’s Discussion and Analysis.

Key Benefits:

  • Topics are fully indexed and arranged by subject
  • New, clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs

Who Will Benefit?

  • Practitioners performing attestation engagements

System Requirements

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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