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| Author: | Bogan, W. Conn, W. Jr. |
| Title: | The meaning of compliance attestation |
| Journal: | Journal of Accountancy
1994 : APR, p. 59-66 |
| Index terms: | ACCOUNTING MANAGEMENT FINANCE |
| Language: | eng |
| Abstract: | Both CPAs and their clients should benefit from increased consistency in compliance engagements. In recent years, regulatory bodies and others have asked CPAs to perform services that relate to entities' compliance with various financial and nonfinancial requirements. As a response, the American Institute of CPAs auditing standards board issued Statement on Standards for Attestation Engagements (SSAE) no.3, Compliance Attestation, in December 1993. |
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