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Guide: Preparation, Compilation, and Review Engagements, 2017

Guide: Preparation, Compilation, and Review Engagements, 2017 PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119486009
Category : Business & Economics
Languages : en
Pages : 286

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Book Description
Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016. This edition also contains some enhancive updates related to materiality in review engagements, professional skepticism, and more illustrative accountant’s reports.