SSAE Overview: Understanding AUPs and Other Attestation Engagements

Attestation engagements under the Statements on Standards for Attestation Engagements (SSAEs) are a valuable tool for organizations seeking assurance beyond traditional financial statement audits. This session will provide a practical overview of SSAEs, focusing on agreed-upon procedures (AUPs) and examinations engagements. Attendees will explore the application of these standards, including engagement acceptance, the development of appropriate procedures under an AUP engagement, and reporting. The session will also clarify the distinctions between SSAEs and Statements on Standards for Accounting and Review Services (SSARS) and provide examples of when and how AUPs and examinations are applied effectively.