The AICPA Auditing Standards Board (ASB) has issued Statement on Standards for Attestation Engagements (SSAE) 23, Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management. SSAE 23 aligns certain concepts in the attestation standards related to quality management with the suite of quality management standards, which were issued in June 2022. The alignment is necessary because engagements performed in accordance with the attestation standards are part of a firm’s accounting and auditing practice
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SSAE 23 Aligning Attestation Standards with Quality Management Standards
Jun 24, 2024 · 1 min read
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File name: ssae-23-aligning-attestation-standards-with-quality-management-standards.pdf
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