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Compilation and Review Developments - 2013/14 Alert

Publisher: AICPA
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To comply with professional standards and perform a quality engagement, auditors need to understand the industry, regulatory, and other external factors that affect the entity and its environment.

This alert will help auditors understand new and important accounting and auditing developments related to planning and performing compilation and review engagements. It is also a valuable resource for an entity’s internal management to help with identifying the significant risks that may result in the material misstatement of financial statements.

This alert also covers current practice issues, emerging accounting developments, and recently issued and proposed professional standards affecting your engagement, including:

  • Proposed SSARS, Association With Financial Statements
  • Proposed SSARS, Preparation of Financial Statements
  • Proposed SSARS, Compilation Engagements
  • Proposed SSARS, Review of Financial Statements
  • Proposed SSARS, Review of Financial Statements - Special Considerations
  • Revisions to Interpretation No. 101-3, "Nonattest Services" under Ethics Rule No. 101, Independence

To further assist auditors in planning and performing their audits, this alert includes a variety of useful resources including; engagement letters, review evidence and analytical procedures, variable interest entities, common peer review findings, the AICPA’s Financial Reporting Framework for Small- and Medium-Sized Entities, and much more.

Paperback , 2013/14
Product# ARACRV13P
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