AICPA attestation standards

E828330

U.S. auditing and assurance framework assurance standard professional standard

AICPA attestation standards are a set of professional guidelines issued by the American Institute of Certified Public Accountants that govern how CPAs perform and report on assurance engagements such as SOC examinations.

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All labels observed (8)

Label	Occurrences
AICPA attestation standards canonical	2
AICPA auditing standards	2
Statements on Standards for Attestation Engagements	2
AICPA peer review standards	1
AT-C section 105 Concepts Common to All Attestation Engagements	1
AT-C section 205 Examination Engagements	1
AT-C section 215 Agreed-Upon Procedures Engagements	1
AT-C section 395 Management Discussion and Analysis	1

How this entity was disambiguated

This entity first appeared as the object of triple T9899657 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: AICPA attestation standards
Context triple: [SOC 1, governedBy, AICPA attestation standards]

A. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
B. International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
C. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
D. Government Auditing Standards
Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
E. International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: AICPA attestation standards
Target entity description: AICPA attestation standards are a set of professional guidelines issued by the American Institute of Certified Public Accountants that govern how CPAs perform and report on assurance engagements such as SOC examinations.

A. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
B. International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
C. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
D. Government Auditing Standards
Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
E. International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
F. None of above. chosen

Statements (50)

Predicate	Object
instanceOf	U.S. auditing and assurance framework ⓘ assurance standard ⓘ professional standard ⓘ
abbreviation	SSAEs ⓘ
appliesTo	Certified Public Accountants ⓘ
basedOn	AICPA Code of Professional Conduct ⓘ
defines	criteria for suitable subject matter ⓘ responsibilities of practitioners ⓘ responsibilities of responsible parties ⓘ types of attestation engagements ⓘ
developedBy	AICPA Auditing Standards Board ⓘ
governs	SOC 1 engagements ⓘ SOC 2 engagements ⓘ SOC 3 engagements ⓘ SOC examinations ⓘ SOC for Cybersecurity engagements ⓘ SOC for Supply Chain engagements ⓘ agreed-upon procedures engagements ⓘ attestation engagements ⓘ examination engagements ⓘ review engagements ⓘ
includes	AT-C section 105 Concepts Common to All Attestation Engagements ⓘ linked to: AICPA attestation standards AT-C section 205 Examination Engagements ⓘ linked to: AICPA attestation standards AT-C section 210 Review Engagements ⓘ AT-C section 215 Agreed-Upon Procedures Engagements ⓘ linked to: AICPA attestation standards AT-C section 305 Prospective Financial Information ⓘ AT-C section 320 Reporting on an Examination of Controls at a Service Organization ⓘ AT-C section 395 Management Discussion and Analysis ⓘ linked to: AICPA attestation standards
influencedBy	International Standard on Assurance Engagements 3000 ⓘ
issuedBy	American Institute of Certified Public Accountants ⓘ linked to: American Institute of Accountants
jurisdiction	United States ⓘ linked to: United States of America
organizedAs	Statements on Standards for Attestation Engagements ⓘ linked to: AICPA attestation standards
purpose	enhance the quality and consistency of assurance services ⓘ protect the public interest in assurance engagements ⓘ provide guidance for performing attestation engagements ⓘ provide guidance for reporting on subject matter or assertions ⓘ
relatedTo	AICPA auditing standards ⓘ linked to: AICPA attestation standards AICPA peer review standards ⓘ linked to: AICPA attestation standards AICPA quality control standards ⓘ
requires	documentation of work performed ⓘ engagement acceptance and continuance procedures ⓘ independence in attestation engagements ⓘ professional skepticism ⓘ sufficient appropriate evidence ⓘ written assertion from responsible party when appropriate ⓘ written report ⓘ
scope	controls at a service organization ⓘ financial information other than historical financial statements ⓘ nonfinancial subject matter ⓘ
updatedBy	periodic SSAE revisions ⓘ

How these facts were elicited