of an Examination Engagement
Objectives of a Review Engagement
Requirements
Illustrations
60 57 AT-C 315 Compliance Attestation Scope Definitions of Terms Objectives of an Examination Engagement Objectives of an Agreed-Upon Procedures Engagement Requirements—Examination Engagements Requirements: Agreed-Upon Procedures Engagement
61 58 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting Scope Definitions of Terms Objectives of AT-C Section 320 Requirements Illustration: Type 1 Service Auditor’s Report
62 59 AT-C 701 Management’s Discussion and Analysis Scope Definition of Terms Objectives Requirements: Examination Requirements: Review Illustrations
63 60 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services Scope Definitions of Terms Technical Alert Objectives and Limitations of SSARS Engagements Fundamental Requirements
64 61 AR-C 70 Preparation of Financial Statements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Determining the Type of Engagement Requirements Illustration—An Engagement Letter for an Engagement to Prepare Financial Statements in Accordance with Accounting Principles Generally Accepted in the United States of America (AR-C 70.A22)
65 62 AR-C 80 Compilation Engagements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Requirements Illustrations
66 63 AR-C 90 Review of Financial Statements Scope Technical Alert Objectives Definitions of Terms Requirements Illustrations: Review Engagement
67 64 AR-C 100 Special Considerations—International Reporting Issues Scope Technical Alert Objective Definitions Requirements Reporting
68 65 AR-C 120 Compilation of Pro Forma Financial Information Scope Definition of Term Objectives of AR-C Section 120 Requirements Illustrations
69 Appendix A: Definitions of Terms—AU-C Standards
70 Appendix B: Definitions of Terms—AT-C Standards
71 Appendix C: Defintions for Preparation, Compilation, and Review—AR-C Standards
