Table of Contents
How This Publication Is Organized 1
U.S. Attestation Standards - AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3
AT-C Introduction 7
Foreword
Preface to the Attestation Standards
Glossary of Terms
AT-C 100 Common Concepts 29
105 - Concepts Common to All Attestation Engagements
9105 - Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 Level of Service 71
205 - Examination Engagements
9205 - Examination Engagements: Attestation Interpretations of Section 205
210 - Review Engagements
215 - Agreed-Upon Procedures Engagements
9215 - Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 Subject Matter 191
305 - Prospective Financial Information
310 - Reporting on Pro Forma Financial Information
315 - Compliance Attestation
320 - Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
395 - [Designated for AT Section 701, Management’s Discussion and Analysis]
AT-C Exhibits 363
AT-C Appendixes 369
AT-C Topical Index 375
