Closing the Gap on Subservice Organizations
Leah Southers, CPA, CFE, CGFM, CISA, our Senior Manager, published this article in the Association of Government Accountants (AGA) Journal. As part of its effort to make auditing standards easier to read, understand and apply, the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB) recently issued Statement on Standards for Attestation Engagements (SSAE) 18, Attestation Standards: Clarification and Recodification, which supersedes several statements, including SSAE 16, Reporting on Controls at a Service Organization.
Copyright (Summer 2017). Association of Government Accountants. AGA® and the Journal of Government Financial Management® are registered trademarks. Republished with permission. All rights reserved.