ASB addresses engagements performed under 2 sets of attestation standards

By Ken Tysiac

An interpretation issued Tuesday by the AICPA Auditing Standards Board permits practitioners to perform and report on an attestation engagement in accordance with AICPA attestation standards in addition to another set of attestation standards as long as both sets of standards are followed in their entirety.

Additional language in Attestation Interpretation No. 4 to AT-C Section 105, Concepts Common to All Attestation Engagements, provides practitioners with examples of additional language to use in attestation reports to indicate that the engagement was conducted under AICPA attestation standards and another set of attestation standards.

Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is a JofA editorial director.

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