Wiley Practitioner's Guide to GAAS 2018, 2nd Edition

AT-C Preface

Technical Alert

In April 2016, the Auditing Standards Board (ASB) issued Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. SSAE No. 18 is effective for practitioners' reports dated on or after May 1, 2017. SSAE No. 18 is the culmination of the attest clarity project, and it supersedes all of existing attestation standards except for:

• AT 501, whose content was moved to the auditing standards and codified as AU-C 940
• AT 701, which will not be clarified, but retained in its current form because it is a rarely performed engagement. The section number has been changed to AT-C Section 395.

AT-C Organization

The AT-C sections are:

AT-C Preface
Applicable to All Engagements
AT-C Section 105	Concepts Common to All Attestation Engagements
Type of Service Performed
AT-C Section 205	Examination Engagements
AT-C Section 210	Review Engagements
AT-C Section 215	Agreed-Upon Procedures Engagements
Subject-Matter-Specific Engagement
AT-C Section 305	Prospective Financial Information
AT-C Section 310	Reporting on Pro Forma Financial Information
AT-C Section 315	Compliance Attestation
AT-C Section 320	Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting
AT-C Section 395	Management's Discussion and Analysis

Organization of Each Section

Similar to the auditing standards and the accounting and review services ...