Independence and Professional Responsibilities
Maintaining Objectivity
Independence is required for all SSAE engagements, including examinations, reviews, and agreed-upon procedures. Practitioners must also exercise professional judgment and due professional care throughout the engagement.
- Remain independent in fact and appearance.
- Exercise professional skepticism.
- Obtain sufficient appropriate evidence.
- Document significant findings.
Tip
Unlike compilation engagements under SSARS, independence cannot be impaired during an SSAE engagement.
Summary
Professional ethics and independence are fundamental requirements for all attestation engagements.