(AICPA) 1st Edition
by Hugh Parker (Author), Kimberly Burke (Author)
Are you seeking to perform your
engagements with maximum efficiency? This book provides an overview of
the Statements on Standards for Accounting and Review Services,
specifically SSARS No. 21, and covers the fundamentals of preparation,
compilation, and review engagements. You will learn what distinguishes
preparation, compilation, and review engagements from a traditional
audit, You will then apply these concepts with practice questions, case
studies and a step-by-step walk-through of these engagements.
This
book has been fully updated to incorporate the changes from the
recently issued SSARSs No. 22, Compilation of Pro Forma Financial
Information, and SSARS No. 23, Omnibus Statement on Standards for
Accounting and Review Services - 2016.
You will be prepared to:
- Identify the performance requirements associated with these engagements
- Recall the standard compilation and review reports, as well as common modifications to the accountant’s reports
- Recognize the documentation requirements associated with these engagements
