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Compilation and Review Engagements Guide

Publisher: AICPA
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Note: This Guide was updated as of March 2014, prior to the issuance of SSARS No. 21. The information provided pertains to current guidance only, however this Guide is available bundled with the Developments in Review, Compilation, and Financial Statement Preparation Engagements - 2014/15 AICPA Alert, which does incorporate the recently issued SSARS No. 21, Statements on Standards For Accounting and Review Services: Clarification and Recodification. See the “Bundle and Save” option below for details.

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.

This product is also available in an online subscription format that includes the corresponding Developments in Review, Compilation, and Financial Statement Preparation Engagements - 2014/15 AICPA 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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