How This Publication Is Organized 1 U.S. Attestation Standards--AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3 AT-C Introduction 7 Foreword Preface to the Attestation Standards Glossary of Terms AT-C 100 Common Concepts 29 105--Concepts Common to All Attestation Engagements 9105--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105 AT-C 200 Level of Service 71 205--Examination Engagements 9205--Examination Engagements: Attestation Interpretations of Section 205 210--Review Engagements 215--Agreed-Upon Procedures Engagements 9215--Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215 AT-C 300 Subject Matter 191 305--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 363 AT-C Appendixes 369 AT-C Topical Index 375.