Guide: Preparation, Compilation, and Review Engagements, 2017. AICPA
Guide: Preparation, Compilation, and Review Engagements, 2017
Год выпуска: 0
Автор произведения: AICPA
Жанр: Бухучет, налогообложение, аудит
Издательство: John Wiley & Sons Limited
isbn: 9781119486008
Краткое описание:
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.