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What does AT stand for?

AT stands for Attestation Standard (accounting)

This definition appears very frequently and is found in the following Acronym Finder categories:

  • Organizations, NGOs, schools, universities, etc.
  • Business, finance, etc.

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Other Resources:
We have 123 other meanings of AT in our Acronym Attic

Samples in periodicals archive:

As always, CPAs should be able to review the specialists' qualifications and work product, and not substitute the specialists' work for their own (see Attestation Standard Section 601.
Groups such as the Financial Executives International (FEI) have been arguing that an attestation standard should allow auditors to basically look at the internal controls assessment management is obligated to perform (and comment on in the annual report) under Section 404 of the Sarbanes-Oxley Act instead of testing those internal controls themselves.
The problem area is the expansion of the term "attest" with its family of variants beyond the certified audit of historical financial statements and the resulting application of attestation standards to historical financial statements other than the certified audit, namely to the compilation or review of financial statements.