Attestation engagements are performed under the AICPA's attestation standards, as well as the related AICPA Statements on Standards for Attestation Engagements (SSAEs) which interpret the standards and provide guidance on conducting such work.
Any attestation engagements not performed under the AICPA's guidelines will not be approved.
mnli hypothesis: Any attestation engagements not performed under the AICPA's guidelines will not be approved. premise: Attestation engagements are performed under the AICPA's attestation standards, as well as the related AICPA Statements on Standards for Attestation Engagements (SSAEs) which interpret the standards and provide guidance on conducting such work.