To assist respondents in identifying changes and responding to the request to comment on the proposed revisions to AT-C section 105, Concepts Common to All Attestation Engagements, included in the Exposure Draft, Proposed SSAE Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management, the Audit and Attest Standards staff has prepared the following:
The complete extant AT-C section 105 marked to show the proposed revisions.
The staff prepared supplementary material is for informational purposes only and does not form part of the exposure draft; however, it may be useful for respondents in formulating comments.