Preparation, Compilation, and Review Engagements, 2017
1. Auflage Januar 2018
288 Seiten, Softcover
Wiley & Sons Ltd
Preis: 85,90 €
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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.
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.