SSAE Attest Confusion

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  • #3006927 Reply
    Trying
    Participant

    Is this correct?

    SSAE: all must be independent
    Preparation of prospective FS (but actually SSARS)
    Compilation of propective FS (but actually SSARS)

    AUP: restricted use
    Examination: opinion
    Review* (when is this SSARS, when is it SSAE?)

    SSARS: Independence not required (*disclose for compilation) (Independence req. for Review*)
    Preparation of anything besides Prospective FS? If prospective, is it an “Attest Engagement” but uses SSARS standards?
    Compilation of anything besides Prospective FS? If prospective, is it an “Attest Engagement” but uses SSARS standards?
    Review* of “unaudited historical FS??
    NI-Annual SSARS
    NI-Interim SAS
    Issuer-Interim PCAOB

    I'll post separately about the confusion with compliance:/

    Thank you to anyone who can help me clarify these:)

    #3025461 Reply
    CPAHOPECPAHOPE
    Participant

    Im also studying auditing as well and it looks like everything is correct except prospective is not an attestation engagement but falls under SSARS.

    AUD - 39
    BEC - 76
    FAR - 56
    REG - 79
    FAR 57,61,57,56 (F*)

    REG 54,49,69,66, 79

    AUD 39(lol)

    BEC 64,60,50(lol),70,67,71,76

    "Theres no limit unless you allow it"

    "Why not?"

    "I dont believe in limits"

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