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12 Cards in this Set
- Front
- Back
- 3rd side (hint)
SSAEs
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Statements on standards for attestation engagements
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AICPA
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American Institute of Certified Public Accountans
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requires written assertions
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ASB
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Auditing Standards Board
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SAS
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Statements on Auditing Standards
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SSARS
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Statement on Standards of Acc and Review Srvcs
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SSCS
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Statement on Standard of consulting services
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PCAOB
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Public Company Accounting Oversiught Board
=created after SOX =4 auditing standards |
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attestation engagements
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=Examination
=review =agreed upon procedures report on subject matter =assertion about the subject matter ex= webtrust, systrust |
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attestation standards
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1.TSCIP
2.PE 3. CCRR Character, Conclusion, Reservation and restriction |
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GAAS
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1.TIP
2.PIE 3.GODC |
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POSITIVE
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HIGH LEVEL Ass, EXAMINATION
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NEGATIVE
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MODERATE LEVEL ASS, REVIEW
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