SSAE Attest Confusion

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    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

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