内容提示: ASB Meeting May 13-15, 2014 Prepared by: Judith Sherinsky (April 2014) Page 1 of 26 Agenda Item 3F Chapter 4,”Agreed-Upon Procedures Engagements” of the Proposed Clarified Attestation Standards (Marked from the July 24, 2013 Exposure Draft) Chapter 4—Agreed-Upon Procedures ...
Agreed-UponProceduresEngagements1301ATSection201Agreed-UponProceduresEngagementsSource:SSAENo.10;SSAENo.11.EffectivewhenthesubjectmatterorassertionisasoforforaperiodendingonorafterJune1,2001,unlessotherwiseindicated.IntroductionandApplicability.01Thissectionsetsforthattestationstandardsandprovidesguidancetoapractitionerconcer...
AICPA Issues Auditing GuidanceThe American Institute of CPAs auditing standards board has published two statements on auditing standards relating to agreed-upon procedures engagements and one statement on standards for attestation engagements co...
19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201) STUDY UNITS TWENTY 20.1 OVERVIEW 20.2 AUDITS IN ACCORDANCE WITH AU 801, COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL AS...
According to the AICPA Statements on Standards for Attestation Engagements, a public accounting firm should establish quality control policies to provide assurance about which of the following matters related to agreed-upon procedures engagements? a. The practitioner is independent from the client and oth...
INTERIM ATTESTATION STANDARDS AT Attestation Standards Introduction 935 AT Statements on Standards for Attestation Engagements 937 101 Attest Engagements 9101 Attest Engagements: Attest Engagements Interpretations of Section 101 201 Agreed–Upon Procedures Engagements 301 Financial Forecasts and Projections 401 Rep...
215 Agreed-Upon Procedures Engagements 300 Subject Matter 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 Reportin...
Any service that is designed to examine, review or perform agreed-upon procedures on specific subject matter, or an assertion about subject matter, that is the responsibility of another party.PFP/Investment Advisory Services Developing strategies and making recommendations to assist clients in defining...
Formal document that communicates an independent accountant's: (1) expression of limited assurance on financial statements as a result of performing inquiry and analytic procedures (Review Report); (2) results of procedures performed (Agreed-Upon Procedures Report); (3) non-expression of opinion or...
(hereina terre erredtoasapractitioner)isengagedtoissueordoes issueanexamination,areview,oranagreed-uponproceduresreportonsubject matter,oranassertionaboutthesubjectmatter(herea terre erredtoastheas- sertion),thatistheresponsibilityo anotherparty. 2 [Revised,January2015,to re ectcon ormingchangesnecessary...