Preparation, Compilation, and Review Engagements Guide, 2016
American Institute of Certified Public Accountants (Verlag)
978-1-943546-70-1 (ISBN)
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This resource will assist CPAs with interpreting and applying SSARS 21.
Key Benefits:
Helps you in incorporating the latest developments and establishing best–practices in your practice
Provides interpretive guidance and implementation strategies for all preparation, compilation and review engagements
Contains Q&As on compilation reporting requirements when independence is impaired
Discusses the implications of the ′Nonattest Services′ subtopic (AICPA, Professional Standards, ET section 1.295) of the ′Independence Rule′ (AICPA, Professional Standards, ET sec. 1.200.001)
Includes practical tools and resources , including updated illustrative engagement and representation letters and accountants′ reports, detailed illustrative client inquiries and illustrative analytics for reviews
Exposes potential pitfalls associated with independence and ethics requirements.
Updates:
Updated guidance on accountant’s review report when the review was conducted in accordance with both SSARS and ISRE 2400 (Revised), resulting from the issuance of Interpretation No. 1
Additional illustrative accountant’s reports covering a wide range of practice scenarios
Added guidance on communication with predecessor accountant
Who Will Benefit:
B&I financial managers may use this guide to prepare for financial statement review, compilation, or preparation engagements
CPAs in public practice will use this guide to assist in the implementation of SSARS 21 in the performance of preparation, compilation, and review engagements, and update their knowledge in the subject matter
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards. The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
| Erscheinungsdatum | 15.12.2016 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | NC |
| Sprache | englisch |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-943546-70-3 / 1943546703 |
| ISBN-13 | 978-1-943546-70-1 / 9781943546701 |
| Zustand | Neuware |
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