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What are SSA engagements?
Statement on Standards for Attestation Engagements no. 16 (SSA 16) is a depreciated auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no.
What does SSA stand for?
SSA stands for Statement on Standards for Attestation Engagements, which is overseen by The American Institute of Certified Public Accountants (AICPA) and more specifically the Auditing Standards Board (ASB).
What does SSA 18 stand for?
SSA stands for Statement on Standards for Attestation Engagements. SSAS were set forth by the American Institute of Certified Public Accountants (AICPA). These formalize the auditing standards for CPA's. The first step to understanding SSA 18 requirements is understanding what SSA means.
Is SOC 2 the same as SSA 16?
The SSA 16 audit will result in a Service Organization Control (SOC) 1 report. This report focuses on internal controls over financial reporting. While a SOC 2 report includes service auditor testing and results, a SOC 3 report provides only the system description and auditor opinion.
Is soc1 the same as SSA 18?
SSA 16 was specific to SOC 1 reports which deal with the controls at a service organization that impact financial reporting of the customers of the service organization. By contrast, SSA 18 refers to many types of attestation reports, not just SOC 1 reports.
What is the SAS 70 called now?
SAS 70 was replaced by a new attestation standard for reporting on service organizations on 15 June 2011. Statement on Standards for Attestation Engagements (SSA) No. There is also a new AICPA Guide for reporting under the new SSA 16 standard called “Applying SSA No.
What are attestation engagements?
An attestation engagement is an arrangement with a client where an independent third party investigates and reports on subject created by a client. Examples of attestation engagements are: Reporting on pro forma financial information formulated by a client.
What is the difference between an audit and an attestation engagement?
In an attestation engagement, an accountant expresses an opinion on the reasonableness of a particular assertion or set of assertions. Audit is independent examination of financial and none financial information in order to issue opinion on their compliance with suitable criteria.
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