Introduction to Attestation Engagements
Understanding SSAE
Statements on Standards for Attestation Engagements (SSAE) establish standards for engagements in which a CPA is engaged to issue a report on subject matter or an assertion other than a historical financial statement audit. Attestation engagements help users gain confidence in information beyond traditional financial statements.
- Issued by the AICPA.
- Applies to subject matter beyond historical financial statements.
- Requires independence.
- Includes examinations, reviews, and agreed-upon procedures.
Note
SSAE engagements differ from SSARS because they involve reporting on subject matter or assertions rather than preparing or reviewing financial statements.
Summary
SSAE provides standards for attestation services that increase user confidence in a wide variety of subject matter.