The Statements on Standards for Attestation Services $($SSAEs$)$ differ from the Statements on Auditing Services $($SASs$)$ in

Allowing engagements to be performed in accordance with either the SSAEs or the SASs.

Eliminating the requirement for independence from the services provided under the SSAEs.

Expanding the expression of an opinion to all forms of attestation engagements.

Enabling the expansion of the attest function to subject matter beyond historical financial statements.