attestation engagement

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488 documents for attestation engagement

- Limiting Accountants' Liability Through Engagement Letters
Many CPA firms use engagement letters containing clauses that seek to minimize their exposure to legal liabilities for audits, reviews, compilations, and other professional services. In September 2006, the AICPA's Professional Ethics Executive Committee (PEEC) issued an exposure draft (ED) to interpret Rule 101 that updated a similar September 2005 exposure draft. In light of the comment letters and other evidence, the PEEC abandoned the exposure draft and, instead, issued Ethics Interpretation 501-8. This interpretation recognized that individual regulators have already adopted rules that restrict the use of certain clauses in audit or other attestation engagements. Mitigating risk through limited liability clauses is a complicated issue for US auditors. The AICPA's issuance of Ethics ...
- CPA Journal, The
- Vol. 79 Nbr. 11, November 2009
- 25 CFR 542.3 - How do I comply with this part?
... these regulations, the CPA's engagement and reporting are based on Statements on Standardss for Attestation Engagements (SSAEs) in effect as of December 31, 2...
- Code of Federal Regulations - Title 25: Indians
- Expanding service organization controls reporting: SOC 2 reports offer CPAs new opportunities to address clients' needs.
... have an opportunity to expand their attestation services through a new SOC report. . * SOC 2 engag... are well-positioned to accept SOC 2 engagements to meet their clients' needs. However, there are s...
- Journal of Accountancy
- Vol. 212 Nbr. 1, July 2011

- 25 CFR 543.3 - How do tribal governments comply with this part?
... use the Statements on Standards for Attestation Engagements No. 10 at Sections 101 (“Attest Enga...
- Code of Federal Regulations - Title 25: Indians
- 46 CFR 382.2 - Data submission.
... on the independent CPA performing an engagement consistent with professional standards, i.e., an aattestation engagement, is recommended. Submissions are subjec...
- Code of Federal Regulations - Title 46: Shipping
- 34 CFR 668.194 - Economically disadvantaged appeals.
...(2) The engagement that forms the basis of the independent auditor's ... be an examination-level compliance attestation engagement performed in accordance with?. (i) The ...
- Code of Federal Regulations - Title 34: Education
- 40 CFR 80.125 - Attest engagements.
..., to perform an agreed-upon procedures attestation engagement of the underlying documentation that fo...
- Code of Federal Regulations - Title 40: Protection of Environment
- 34 CFR 600.7 - Conditions of institutional ineligibility.
... must be based on performing an ?attestation engagement? in accordance with the American Instit...
- Code of Federal Regulations - Title 34: Education
- Computer Guidance Corporation Successfully Completes Service Organization Controls (SOC) - Type II Assurance Engagement.
... of a Service Organization Controls attestation engagement that provides assurance that controls s...
- Business Wire
- May 15, 2012
- 34 CFR 668.213 - Economically disadvantaged appeals.
...(2) The engagement that forms the basis of the independent auditor's ... be an examination-level compliance attestation engagement performed in accordance with—. (i) Th...
- Code of Federal Regulations - Title 34: Education