In our comments responding to the proposed Statement on Standards for Attestation Engagements (SSAE), Amendments to the Attestation Standards for Consistency with the Issuance of AICPA Standards on Quality Management, we commend the AICPA’s Auditing Standards Board (ASB) for undertaking this project and thank the staff for providing supplementary materials that were useful as we considered the proposed amendments to the SSAEs.
We generally agree with the Board’s approach to revising the attestation standards so that they conform to, and promote consistency with, the ASB’s quality management standards, and we believe this consistency will ultimately foster higher quality engagements. At the same time, we would like to see the Board clarify certain concepts to achieve the desired consistency in applying the requirements and the related application material.
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