SSAE

E828329

SSAE (Statements on Standards for Attestation Engagements) is a set of professional standards issued by the AICPA that govern how auditors perform and report on attestation engagements, including SOC 1 reports.

All labels observed (5)

Label Occurrences
SSAE canonical 1
SSAE 18 1
SSAE No. 18 1

How this entity was disambiguated

Statements (46)

Predicate Object
instanceOf AICPA standard ⓘ
attestation standard ⓘ
professional standard ⓘ
abbreviationOf Statements on Standards for Attestation Engagements ⓘ
appliesTo SOC 1 reports ⓘ
agreed-upon procedures engagements ⓘ
examination engagements ⓘ
review engagements ⓘ
service organization controls reporting ⓘ
covers criteria for performing attestation procedures ⓘ
criteria for reporting on subject matter or assertions ⓘ
developedBy AICPA Auditing Standards Board ⓘ
domain assurance services ⓘ
attestation services ⓘ
auditing ⓘ
fullName Statements on Standards for Attestation Engagements ⓘ
linked to: SSAE
governs attestation engagements ⓘ
reporting on controls at a service organization ⓘ
reporting on subject matter other than historical financial statements ⓘ
hasType agreed-upon procedures standard ⓘ
examination standard ⓘ
review standard ⓘ
includes SSAE No. 18 ⓘ
linked to: SSAE
issuedBy AICPA ⓘ
American Institute of Certified Public Accountants ⓘ
jurisdiction United States ⓘ
language English ⓘ
objective enhance the quality of attestation services ⓘ
promote consistency in attestation reporting ⓘ
provide a framework for attestation engagements ⓘ
predecessorOf SSAE No. 21 ⓘ
linked to: SSAE
purpose to provide reasonable or limited assurance on subject matter ⓘ
relatedTo GAAS ⓘ
Generally Accepted Auditing Standards ⓘ
SAS ⓘ
SOC reporting framework ⓘ
Statements on Auditing Standards ⓘ
replaced SAS for certain attestation engagements ⓘ
scope compliance with laws, regulations, or contracts ⓘ
non-historical financial information ⓘ
systems and process controls ⓘ
sector assurance and advisory services ⓘ
public accounting ⓘ
usedBy CPAs ⓘ
linked to: CPA

independent auditors ⓘ
usedFor third-party assurance over controls and processes ⓘ

How these facts were elicited

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

SOC 1 → basedOnFramework → SSAE ⓘ
SOC 1 → relatedStandard → SSAE 18 ⓘ
linked to: SSAE
SSAE → fullName → Statements on Standards for Attestation Engagements ⓘ
linked to: SSAE
SSAE → includes → SSAE No. 18 ⓘ
linked to: SSAE
SSAE → predecessorOf → SSAE No. 21 ⓘ
linked to: SSAE