Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:accounting_standard
|
| gptkbp:allows |
reporting on procedures without restriction on distribution
|
| gptkbp:appliesTo |
attestation engagements
|
| gptkbp:focusesOn |
agreed-upon procedures engagements
|
| gptkbp:fullName |
Statement on Standards for Attestation Engagements No. 19
|
| gptkbp:issuedBy |
gptkb:AICPA
|
| gptkbp:partOf |
AICPA attestation standards
|
| gptkbp:publishedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:purpose |
to update and clarify attestation standards
|
| gptkbp:referenceNumber |
AT-C section 215
|
| gptkbp:replacedBy |
AT-C section 205
|
| gptkbp:startDate |
December 15, 2019
|
| gptkbp:bfsParent |
gptkb:SSAE_18
gptkb:Statement_on_Standards_for_Attestation_Engagements_No._18 |
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
SSAE 19
|