Browse The Auditing and Attestation (AUD)
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- 13.1 Types of Opinions: Unmodified/Unqualified, Qualified, Adverse, Disclaimer
- 13.2 Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
- 13.3 Comparative Financial Statements, Predecessor Auditors
- 13.4 Supplementary and Other Information in Documents Containing Audited F/S
- 13.5 Omission or Inconsistency of Required Disclosures
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- 20.2 Advanced IT Environments (Cloud, Mobile, IoT)
- 20.4 Data Analytics and Automated Tools in Audit
- 20.3 IT General Controls Testing and Documentation
- 20.5 Cybersecurity Essentials for Auditors
- 20.6 Considerations for System and Organization Control (SOC) for Cybersecurity
- 20.1 IT Auditing Fundamentals
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- 21.1 Overview of Forensic Accounting
- 21.2 Fraud Examination Methods and Testing
- 21.3 Data Mining for Irregularities
- 21.4 Litigation Support and Expert Witness Services
- 21.5 Ethics and Independence in Forensic Engagements
- 21.6 Tools and Technologies in Forensic Audits
- 21.7 Additional Considerations for Forensic Audits
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- 22.5 Challenges and Evolving Standards in ESG
- 22.1 Emerging ESG Reporting Frameworks
- 22.2 Integrating ESG Risk into the Audit Process
- 22.3 Communicating ESG Results and Impact on External Reporting
- 22.4 ESG Metrics and Verification Techniques
- 22.6 ESG Assurance Engagements Under AICPA Standards
- 22.7 Future Outlook: ESG and Investor Demands
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Chapter 17: Attestation Services
In this section
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Examinations, Reviews, and Agreed-Upon Procedures (SSAE Standards)
Explore the fundamentals of SSAE engagements, including examinations, reviews, and agreed-upon procedures, and discover how CPAs apply AT-C Sections 105–370 to provide assurance services on non-financial subject matters.
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Prospective Financial Information (Forecasts and Projections)
Understand financial forecasts versus projections, examination or agreed-upon procedures engagements, and the CPA’s responsibilities when reporting on prospective financial statements.
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Compliance Attestation and Other Special Reports
Explore the intricacies of CPA compliance engagements, from identifying regulatory criteria to issuing specialized attestation reports, focusing on best practices and professional guidance.
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Service Organization Controls (SOC) Reports: Understanding SOC 1, SOC 2, and SOC 3
Explore the fundamentals of Service Organization Controls (SOC) Reports, including SOC 1, SOC 2, and SOC 3 engagements, the nature of the CPA examination, and Type 1 vs. Type 2 reporting for efficient risk management and compliance.
