LEADER 02349nam 2200457 450 001 9910271020603321 005 20221215203008.0 010 $a1-119-52337-0 010 $a1-119-52338-9 010 $a1-948306-40-9 024 7 $a10.1002/9781119523383 035 $a(CKB)4340000000264286 035 $a(MiAaPQ)EBC5344293 035 $a(NjHacI)994340000000264286 035 $a(BIP)062913456 035 $a(EXLCZ)994340000000264286 100 $a20180516d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aCodification of statements on standards for attestation engagements $eas of January 2018 /$fAmerican Institute of Certified Public Accountants 210 1$aDurham, North Carolina :$cJohn Wiley and Sons, Inc.,$d2018. 215 $a1 online resource (421 pages) 311 $a1-948306-39-5 330 $aThis title provides the current clarified Statements on Standards for Attestation Engagements (SSaes) and related interpretations in a codified format, providing accountants with the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. In addition to SSae No. 18, Attestation Standards: Clarification and Recodification, which is now effective, this edition includes the following new standard: -'Interpretation No. 4, "Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards," of AT-C section 105, Concepts Common to All Attestation Engagements 'This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements. 606 $aAccounting$xStandards 606 $aAccounting$xStandards$zUnited States 610 $aAuditing 610 $aBusiness & Economics 615 0$aAccounting$xStandards. 615 0$aAccounting$xStandards 676 $a657.021873 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910271020603321 996 $aCodification of statements on standards for attestation engagements$92816231 997 $aUNINA