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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 2014 Developments in Review, Compilation, and Financial Statement Preparation Engagements: Engagements Performed in Accordance with SSARSs – 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:
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.