SSAE Attest Confusion

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  • #3008277
    Trying
    Participant

    Is this correct?

    SSAE: all must be independent
    Preparation of prospective FS (but actually SSARS)
    Compilation of propective FS (but actually SSARS)

    AUP: restricted use
    Examination: opinion
    Review* (when is this SSARS, when is it SSAE?)

    SSARS: Independence not required (*disclose for compilation) (Independence req. for Review*)
    Preparation of anything besides Prospective FS? If prospective, is it an ā€œAttest Engagementā€ but uses SSARS standards?
    Compilation of anything besides Prospective FS? If prospective, is it an ā€œAttest Engagementā€ but uses SSARS standards?
    Review* of ā€œunaudited historical FS??
    NI-Annual SSARS
    NI-Interim SAS
    Issuer-Interim PCAOB

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