The AICPA recently updated guidance for performing Agreed-Upon Procedures (AUP) and other SSAE engagements, such as direct examinations. This auditing CPE course will highlight the most significant requirements to better ensure compliance with these important technical standards and avoiding peer review deficiencies.
Learning Objectives
Upon completion of this course, participants will be able to:
Describe the recent changes to engagements performed under Statements of Standards for Attestation Engagements (SSAEs)
Discuss how to avoid quality control deficiencies in performing agreed-upon procedures (AUP) and other attest engagements
Major Topics
Overview of non-audit service options and when appropriate to apply
Agreed-upon procedure engagements
Assertion-based and direct examination engagements
Compliance attestation special considerations
