Engagement essentials preparation, compilation, and review of financial statements

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 disti...

Descripción completa

Detalles Bibliográficos
Otros Autores: Parker, Hugh, author (author), Burke, Kimberly, author
Formato: Libro electrónico
Idioma:Inglés
Publicado: Durham, NC : Association of International Certified Professional Accountants, Inc [2017]
Edición:1st edition
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009631092906719
Descripción
Sumario: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
Descripción Física:1 online resource (318 pages)
ISBN:9781119514374
9781119514435
9781119514411