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Compilation and Review Engagements Guide

Publisher: AICPA
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Updated as of March 1, 2014, this guide helps practitioners understand the engagement performance and reporting requirements under Statements on Standards for Accounting and Review Services (SSARS).

It raises awareness of potential pitfalls associated with independence and ethics requirements as they apply to compilation and review engagements, and provides illustrative analytical procedures and inquiries that might be made as part of a review engagement.

Covered topics include, among others:

  • Up-to-date illustrative engagement and representation letters and accountants’ reports.
  • Detailed illustrative client inquiries and illustrative analytics for reviews.
  • Compilations and reviews of personal financial statements.
  • Q&As on compilation reporting requirements when independence is impaired.
  • Communications to management.
  • Submission of financial statements.

The 2014 edition features one new illustrative compilation report, two new illustrative review reports, case studies, and an expanded list of illustrative inquiries of management.

Get even more value with the Compilation and Review Set. This convenient bundle gives you access to the full range of applicable content offered by the AICPA, all in one convenient online subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.
This product is also available in an online subscription format that includes the corresponding Compilation and Review Developments-2013/14 Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option at the bottom of the page and save!
eBook , 2014
Product# AAGCRV14E
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