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  2. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    CPAs have an obligation to their clients to exercise due professional care. With an engagement letter, it provides the client and other third parties with rights of recovery. Therefore, if the CPAs are not performing within the agreement set forth in the contract this will be considered a breach of contract.

  3. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization , A service organization used by a service organization that is the responsible party; and

  4. Engagement letter - Wikipedia

    en.wikipedia.org/wiki/Engagement_letter

    An engagement letter defines the legal relationship (or engagement) between a professional firm (e.g., law, investment banking, consulting, advisory or accountancy firm) and its client(s). This letter states the terms and conditions of the engagement, principally addressing the scope of the engagement and the terms of compensation for the firm.

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs.

  6. SSAE 16 - Wikipedia

    en.wikipedia.org/wiki/SSAE_16

    Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is an auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no. 70 (SAS 70) and has been superseded by SSAE No. 18. [1]

  7. ISAE 3402 - Wikipedia

    en.wikipedia.org/wiki/ISAE_3402

    ISAE 3402 is a SOC 1 engagement. SOC is an acronym coined by the American Institute of Certified Public Accountants (AICPA) for service organizations controls, and was re-coined in 2017 as system and organizational controls. AICPA has defined three types of SOC reports: SOC 1, SOC 2, and SOC 3.

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