AICPA Professional Standards

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Publication Date

12-2019

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Disclosure in accounting

Disciplines

Accounting

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Copyright and permission to reprint held by: American Institute of Certified Public Accountants

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Amendments to the Description of the Concept of Materiality (Amends the following sections of Statement on Standards for Attestation Engagements [SSAE] No. 18, Attestation Standards: Clarification and Recodification: — Section 205, Examination Engagements [AICPA, Professional Standards, AT-C sec. 205]; — Section 210, Review Engagements [AICPA, Professional Standards, AT-C sec. 210]); Statement on Standards for Attestation Engagements 20

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