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Glossary/Engagements and reports

AU-C, AR-C and AT-C (SAS, SSARS, SSAE)

AU-C sections come from Statements on Auditing Standards, AR-C from SSARS, and AT-C from SSAE; each codifies the AICPA standards for audits, review and compilation work, and attestation engagements of nonissuers.

CORAA TeamUpdated November 5, 2026

Definition

These prefixes label the codified AICPA standards for nonissuers. AU-C holds auditing standards, issued as Statements on Auditing Standards (SAS) by the Auditing Standards Board. AR-C holds accounting and review services standards, issued as Statements on Standards for Accounting and Review Services (SSARS) by the Accounting and Review Services Committee. AT-C holds attestation standards, issued as Statements on Standards for Attestation Engagements (SSAE) by the Auditing Standards Board.

Why it matters in an audit or review

Citing the right section tells the reader what level of service was performed. An AU-C citation points to an audit, AR-C 80 to a compilation, AR-C 90 to a review, AT-C 215 to agreed-upon procedures. Engagement letters, reports, and peer review programs all key off these labels, so a mismatch between the citation and the work signals a quality problem.

Example

Illustrative: a report says it was performed 'in accordance with SSARS' but its opinion paragraph gives an opinion. Opinions belong to audits under AU-C, so the label and the content conflict and the report needs correcting.

Common mistakes

Mixing the codified section number with the SAS number. SAS 134 is the amending statement; AU-C 700 is the section that holds the resulting requirements.

FAQ

Do these standards apply to public companies?

No. Issuer audits follow PCAOB standards.

Sources

  • AICPA, Professional Standards: AU-C (Statements on Auditing Standards), AR-C (SSARS), AT-C (SSAE)
  • AICPA, SAS No. 134, Auditor Reporting and Amendments
  • AICPA Code of Professional Conduct, ET 1.310.001, Compliance with Standards Rule

Definitions paraphrase AICPA and FASB guidance; read the standard itself before relying on a requirement. Example figures are illustrative. This page is guidance, not professional advice. Report an error

Standards

AU-C 200AR-C 80AT-C 105

Related terms

  • GAAS (generally accepted auditing standards)
    GAAS are the AICPA standards for audits of nonissuers, issued as Statements on Auditing Standards and codified in AU-C sections, covering general responsibilities, evidence, and reporting.
  • ASB (Auditing Standards Board)
    The Auditing Standards Board is the AICPA's senior technical committee that issues auditing and attestation standards for nonissuers, including SAS and SSAE, which are codified as AU-C and AT-C sections.
  • PCAOB vs AICPA standards (issuer vs nonissuer)
    Auditors of SEC issuers follow PCAOB standards and must be PCAOB-registered, while auditors of nonissuers, such as private companies and most nonprofits, follow AICPA standards and AU-C sections.
  • Audit vs review vs compilation
    An audit gives reasonable assurance, a review gives limited assurance, and a compilation or preparation engagement gives none, so each service suits a different user need and carries a different cost.

Go deeper

All glossary terms →

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