1.

Record Nr.

UNINA9910271020503321

Autore

Parker Hugh

Titolo

Engagement essentials : preparation, compilation, and review of financial statements / / by Hugh Parker and Kimberly Burke

Pubbl/distr/stampa

Durham, NC : , : Association of International Certified Professional Accountants, Inc., , [2017]

©2017

ISBN

1-119-51437-1

1-119-51443-6

1-119-51441-X

Edizione

[1st edition]

Descrizione fisica

1 online resource (318 pages)

Disciplina

657.021873

Soggetti

Accounting - Standards - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Sommario/riassunto

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