To help apply the standards in specific circumstances, standards and related interpretations are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. This edition includes the clarified attestation standards in SSAE No. 18 which became effective on May 1, 2017, and, Attestation Standards: Clarification and Recodification, issued in April 2016. The Auditing Standards Board has redrafted the standards
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