Statement on Standards for Attestation Engagements Issued by the Auditing Standards Board AICPA December 1993 American Institute of Certified Public Accountants Compliance Attestation CONTENTS OF STATEMENT Paragraph Introduction and Applicability 1-3 Scope of Services 4-8 Conditions for Engagement Performance 9-13 Responsibilities of Management 14 Agreed-Upon Procedures Engagement 15-28 Examination Engagement 29-69 Attestation Risk 30-34 Materiality 35-36 Performing an Examination Engagement 37-38 Obtaining an Understanding of the Specified Compliance Requirements 39 Planning the Engagement 40-43 Consideration of the Internal Control Structure Over Compliance 44-46 Obtaining Sufficient Evidence 47-48 Consideration of Subsequent Events 49-51 Forming an Opinion on Management's Assertion 52 Copyright © 1993 by American Institute of Certified Public Accountants, Inc., New York, NY 10036- 8775 All rights reserved. Requests for permission to make copies of any part of this work should be mailed to Permissions Department, AICPA, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881. 1234 5 67890 AudS 99876543 3
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