How This Publication is Organized 1 U.S. Attestation Standards--AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3 AT-C Introduction 9 Foreword Preface to the Attestation Standards Glossary of Terms AT-C 100 Common Concepts 31 105--Concepts Common to All Attestation Engagements 9105--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105 105A--Concepts Common to All Attestation Engagements 9105A--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105 AT-C 200 Level of Service 117 205--Examination Engagements 9205--Examination Engagements: Attestation Interpretations of Section 205 205A--Examination Engagements 9205A--Examination Engagements: Attestation Interpretations of Section 205A 210--Review Engagements 210A--Review Engagements 215--Agreed-Upon Procedures Engagements 215A--Agreed-Upon Procedures Engagements 9215A--Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215 AT-C 300 Subject Matter 361 305--Prospective Financial Information 310--Reporting on Pro Forma Financial Information 315--Compliance Attestation 320--Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting 395--[Designated for AT Section 701, Management's Discussion and Analysis] AT-C Exhibits 533 AT-C Appendixes 539 AT-C Topical Index 547.