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12 Cards in this Set

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SSAEs
Statements on standards for attestation engagements
AICPA
American Institute of Certified Public Accountans
requires written assertions
ASB
Auditing Standards Board
SAS
Statements on Auditing Standards
SSARS
Statement on Standards of Acc and Review Srvcs
SSCS
Statement on Standard of consulting services
PCAOB
Public Company Accounting Oversiught Board
=created after SOX
=4 auditing standards
attestation engagements
=Examination
=review
=agreed upon procedures report on subject matter
=assertion about the subject matter
ex= webtrust, systrust
attestation standards
1.TSCIP
2.PE
3. CCRR Character, Conclusion, Reservation and restriction
GAAS
1.TIP
2.PIE
3.GODC
POSITIVE
HIGH LEVEL Ass, EXAMINATION
NEGATIVE
MODERATE LEVEL ASS, REVIEW