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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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