Transcription of Attest Engagements - American Institute of Certified ...
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AttestEngagements1389AT Section 101 Attest EngagementsSource: SSAE No. 10; SSAE No. 11; SSAE No. 12; SSAE No. section 9101 for interpretations of this when the subject matter or assertion is as of or for a period ending onor after June 1, 2001, unless otherwise section applies to Engagements , except for those services dis-cussed in paragraph .04, in which a Certified public accountant in publicpractice1(hereinafter referred to as apractitioner) is engaged to issue or doesissue an examination, a review, or an agreed-upon procedures report on subjectmatter, or an assertion about the subject matter (hereafter referred to asthe as-sertion), that is the responsibility of another [Revised, January 2015, toreflect conforming changes necessary due to the issuance of the revised AICPACode of Professional Conduct, effective December 15, 2014.]
.07 The subject matter of an attest engagement may take many forms, includingthefollowing: a. ... 6 The elements of a system of quality control are identified in Statement on Quality Control Standards(SQCS)No.8,AFirm'sSystemofQualityControl(QCsec.10).Asystemofqualitycon-
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