IT Insights – SSAE No. 18

With the issuance of Statement on Standards for Attestation Engagements No. 18 – Attestation Standards: Clarification and Recodification (SSAE No. 18) on April 5, 2016, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) clarifies attestation guidance for engagements pertaining to agreed-upon procedures, examinations and reviews.

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