Guide: Preparation, Compilation, and Review Engagements, 2017

Download or read book Guide: Preparation, Compilation, and Review Engagements, 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-03 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.