Abbreviations

AICPA

American Institute of Certified Public Accountants

AR-C

AICPA Codification of Statements on Standards for Accounting and Review Services

AT-C

AICPA Codification of Statements on Standards for Attestation Engagements

AU-C

AICPA Codification of Statements on Auditing Standards

CPA

certified public accountant

CPE

continuing professional education

GAGAS

generally accepted government auditing standards

IAASB

International Auditing and Assurance Standards Board

IT

information technology

OMB

Office of Management and Budget

PCAOB

Public Company Accounting Oversight Board

SAS

Statements on Auditing Standards

SSAE

Statements on Standards for Attestation Engagements