Confusion on Standards for Issuers v Nonissuers

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  • #160672
    Anonymous
    Inactive

    Hey everyone,

    I am studying for audit and am becoming thoroughly confused about which standards are applicable where. I was wondering if someone could help me clarify this. Here is what I think so far (some of which could be wrong)

    Audit

    Issuers – PCAOB

    Non-Issuers – SAS

    Attestation

    Issuers – SSAE

    Non-Issuers – ??

    Compliations/Reviews/Agreed Upon Procedures

    Issuers – ??

    Non-Issuers – SSARS

    Review of Interim Financial Statements

    Issuers – SAS/PCAOB?

    Non-Issuers – SSARS?

    Thanks for any help!

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  • #287365
    Soproudofmyself
    Participant

    This confuses me too….I wish I can confirm your notes and provide my thoughts, but I'm trying to understand this stuff myself and dont want to give you false info.

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