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Comment letter: AICPA statement on attestation engagements

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Grant Thornton submitted a comment letter to AICPA regarding the Proposed Statement on Standards for Attestation Engagements (SSAE), Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification. Although Grant Thornton supports the project, the firm has concerns with the proposed revisions, including the positioning of how requirements would apply in developing support for an examination or review, or performing an agreed-upon procedures engagement under existing standards. The letter, available as a download, details those concerns and proposed revisions the statement.