About: SSAE No. 18

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Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the quality (accuracy, completeness, fairness) of financial reporting. It pays particular attention to internal control, extending into the controls over information systems involved in financial reporting. It is intended for use by Certified Public Accountants performing attestation engagements, the preparation of a written opinion about a subject, and the client organizations preparing the reports that are the subject of the attestation engagement. It pres

Attributes	Values
rdfs:label	SSAE No. 18 (en)
rdfs:comment	Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the quality (accuracy, completeness, fairness) of financial reporting. It pays particular attention to internal control, extending into the controls over information systems involved in financial reporting. It is intended for use by Certified Public Accountants performing attestation engagements, the preparation of a written opinion about a subject, and the client organizations preparing the reports that are the subject of the attestation engagement. It pres (en)
dcterms:subject	Standards Auditing Auditing standards Sarbanes–Oxley Act
Wikipage page ID	63140471 (xsd:integer)
Wikipage revision ID	1054499512 (xsd:integer)
Link from a Wikipage to another Wikipage	Information system Internal control SSAE 16 Generally Accepted Auditing Standards Committee of Sponsoring Organizations of the Treadway Commission Certified Public Accountant American Institute of Certified Public Accountants Security controls Standards Auditing Auditing Standards Board Auditing standards Sarbanes–Oxley Act System and Organization Controls ISAE 3000 ISAE 3402 Statement on Auditing Standards No. 55
Link from a Wikipage to an external page	https://www.aicpa.org/InterestAreas/FRC/AssuranceAdvisoryServices/Pages/SORHome.aspx https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00105.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00205.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00210.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00215.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00305.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00310.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00315.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00320.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/at-c-00395.pdf https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/ssae-no-18.pdf
sameAs	SSAE No. 18 SSAE No. 18
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:Short_description
has abstract	Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the quality (accuracy, completeness, fairness) of financial reporting. It pays particular attention to internal control, extending into the controls over information systems involved in financial reporting. It is intended for use by Certified Public Accountants performing attestation engagements, the preparation of a written opinion about a subject, and the client organizations preparing the reports that are the subject of the attestation engagement. It prescribes three levels of service: examination, review, and agreed-upon procedures. It also prescribes two types of reports: Type 1, which includes an assessment of internal control design, and Type 2, which additionally includes an assessment of the operating effectiveness of controls. Published April 2016, SSAE 18 and all previous standards it supersedes are represented in section AT-C of the AICPA Professional Standards, with most sections becoming effective on May 1, 2017. (en)
prov:wasDerivedFrom	wikipedia-en:SSAE_No._18?oldid=1054499512&ns=0
page length (characters) of wiki page	30510 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:SSAE_No._18
is Link from a Wikipage to another Wikipage of	Internal control SSAE 16 Statements on Auditing Standards (United States) Aurigo Software SecureDataRecovery System and Organization Controls ISAE 3402
is foaf:primaryTopic of	wikipedia-en:SSAE_No._18

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