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Certificates of insurance
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Certificates of insurance
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What is Statement on Standards for Attestation 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 are the purposes of the AICPA Statements on Standards for Attestation Engagements?
What are the purposes of the AICPA statements on standards for attestation engagements? Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements.
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 financial projections made by a client.
What is the difference between an audit and an attestation engagement?
Audit can be internal or external audit. Audit is one form of assurance engagement. On other hand attestation is a type of assurance engagement in which audit verify the report prepared by management such as financial statement to see if they clearly represent what they purport to represent.
What is an attestation service?
attestation service — a consulting service in which a CPA expresses a conclusion about the reliability of a written statement that is the responsibility of someone else. Attestation report. Consulting service — service provided by a professional advisor (e.g., a lawyer or doctor or CPA etc.)
Is a compilation an aptest engagement?
A compilation is an aptest engagement only, not an assurance engagement. The explanation justifies it as an aptest engagement because attest engagements require independence as set forth in STARS.
What are the different types of attestation services?
There are three types of attestation services: compilation, review and audit.
What entity establishes the Statements on Standards for Attestation Engagements?
1) Statements on Standards for Attestation Engagements are established by the: A) Securities and Exchange Commission.
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