| Description |
1 online resource (250 pages) |
| Series |
Aicpa Ser |
|
Aicpa Ser
|
| Contents |
Intro; Title page; Copyright; Chapter 1 Introduction to Preparation, Compilation, and Review Engagements; Reporting on Financial Statements; Evolution of Engagements to Prepare Financial Statements; Hierarchy of Standards and Guidance; Quality Control in Engagements Performed Under SSARSs; Peer Review; Summary; Practice Questions; Chapter 2 Current Economic Environment; The U.S. Business Environment; Implications of the Current Economy; Summary; Chapter 3 Recent Statements on Standards for Accounting and Review Services Developments |
|
SSARS No. 22 -- Compilation of Pro Forma Financial InformationOmnibus SSARS No. 23â#x80;#x94;Prospective Financial Information; Omnibus SSARS No. 23â#x80;#x94;Other Changes; Summary; Chapter 4 Performing an Engagement to Prepare Financial Statements; Objective and Scope; Performance Requirements; Documentation for Engagements to Prepare Financial Statements; Summary; Practice Questions; Chapter 5 Performing Compilation Engagements; Compilation Framework and Objectives; Compilation Performance Standards; Documentation for Compilation Engagements; Summary; Practice Questions |
|
Chapter 6 Performing Review EngagementsReview General Principles and Objective; Review Performance Standards; Documentation for Review Engagements; Change in Level of Service; Summary; Practice Questions and Case Studies; Chapter 7 Engagement Administration Issues; Independence; QC Section 10: A Firm's System of Quality Control; Summary; Appendix A Excerpt from the Code of Professional Conduct, Section 1.295 â#x80;#x9C;Nonattest Servicesâ#x80;#x9D;; Chapter 8 Compilation and Review Reporting Issues; Common Modifications to Standard Compilation Reports; Common Modifications to Standard Review Reports |
|
Chapter 6Chapter 7; Chapter 8; Chapter 9; Chapter 10; Chapter 11; EULA |
| Summary |
Do you need to be compliant with all the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs)' Written by expert authors, one of whom participated heavily in the standard setting, this title is a practice-oriented review of the latest developments related to SSARS Nos. 21, 22, and 23, the last two of which were issued in 2016. A go-to reference for training staff and managing preparation, compilation, and review engagements, this course includes case studies and lively discussion among the experienced participants, making this class informative and practical. This book helps: -Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements.-Identify responses to preparation, compilation, and review engagement practice issues that comply with all applicable professional standards |
| Notes |
Print version record |
| Subject |
Accounting -- Standards -- United States
|
|
BUSINESS & ECONOMICS -- Accounting -- Financial.
|
|
Accounting -- Standards
|
|
United States
|
| Form |
Electronic book
|
| Author |
Hunter, Kelly J
|
|
Burke, Kimberly
|
| ISBN |
9781119511342 |
|
1119511348 |
|
9781119511335 |
|
111951133X |
|
