SSAE

E828329

SSAE (Statements on Standards for Attestation Engagements) is a set of professional standards issued by the AICPA that govern how auditors perform and report on attestation engagements, including SOC 1 reports.

All labels observed (5)

Label Occurrences
SSAE canonical 1
SSAE 18 1
SSAE No. 18 1

How this entity was disambiguated

Statements (46)

Predicate Object
instanceOf AICPA standard
attestation standard
professional standard
abbreviationOf Statements on Standards for Attestation Engagements
appliesTo SOC 1 reports
agreed-upon procedures engagements
examination engagements
review engagements
service organization controls reporting
covers criteria for performing attestation procedures
criteria for reporting on subject matter or assertions
developedBy AICPA Auditing Standards Board
domain assurance services
attestation services
auditing
fullName Statements on Standards for Attestation Engagements
linked to: SSAE
governs attestation engagements
reporting on controls at a service organization
reporting on subject matter other than historical financial statements
hasType agreed-upon procedures standard
examination standard
review standard
includes SSAE No. 18
linked to: SSAE
issuedBy AICPA
American Institute of Certified Public Accountants
jurisdiction United States
language English
objective enhance the quality of attestation services
promote consistency in attestation reporting
provide a framework for attestation engagements
predecessorOf SSAE No. 21
linked to: SSAE
purpose to provide reasonable or limited assurance on subject matter
relatedTo GAAS
Generally Accepted Auditing Standards
SAS
SOC reporting framework
Statements on Auditing Standards
replaced SAS for certain attestation engagements
scope compliance with laws, regulations, or contracts
non-historical financial information
systems and process controls
sector assurance and advisory services
public accounting
usedBy CPAs
linked to: CPA

independent auditors
usedFor third-party assurance over controls and processes

How these facts were elicited

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

SOC 1 basedOnFramework SSAE
SOC 1 relatedStandard SSAE 18
linked to: SSAE
SSAE fullName Statements on Standards for Attestation Engagements
linked to: SSAE
SSAE includes SSAE No. 18
linked to: SSAE
SSAE predecessorOf SSAE No. 21
linked to: SSAE