This Alert helps you plan and perform your compilation and review engagements and can be used by an entity's internal management to address areas of concern. This Alert discusses recent Statements on Standards for Accounting and Review Services (SSARSs) developments, addresses emerging practice issues, and provides valuable information regarding current accounting developments.
This alert provides just the right amount of detail on recently issued and proposed professional standards affecting practitioners providing compilation and review services, including:
Proposed SSARSs Association With Unaudited Financial Statements
Proposed SSARSs Compilation of Financial Statements
Proposed SSARSs Compilation of Financial Statements - Special Considerations
Proposed SSARSs Review of Financial Statements
Proposed SSARSs Review of Financial Statements - Special Considerations
Proposed revisions to Interpretation No. 101-3, "Nonattest Services"
This alert also provides information on emerging issues and developments affecting compilation and review engagements, including:
Obtaining engagement letters
The design and performance of review procedures
Analytical procedures in a review engagement
Reporting on supplemental information
Effects on compilation and review engagements when management does not assess whether the reporting entity is the primary beneficiary of a variable interest entity
Disclosure of independence impairment in the accountant's compilation report on comparative financial statements
SSARSs Clarity Project
Proposed Changes to Ethics Interpretation No. 101-3 and SSARSs
AICPA's New Financial Reporting Framework for Small- and Medium-Sized Entities
Consideration of international compilation and review standard
If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 21 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:
Return to CPA2Biz.com and go to My Account > My Downloads
Click the eBook title to download and open automatically in Adobe Digital Editions
Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the CPA2Biz/AICPA Service Center at firstname.lastname@example.org or call 888-777-7077.