ARTICLES - Auditing - A NEW APPROACH TO COMPILATIONS - In an exposure draft that would amend SSARS no. 1, Compilation and Review of Financial Statements, the AICPA accounting and review services committee has taken a different approach from past revision attempts. Rather than create an exemption, the committee rewrote the statement to recognize changes in the accounting profession, competitive ...
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|Authors:||Conant, Diane S. ; Madray, J.Russell|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 189.2000, 4, p. 36-44
Compilations-Reviews - NEW FRAUD GUIDANCE - The latest guidance on accounting and review services does not change the objectives in compilation or review engagements. But it does require CPAs to report to management any evidence of fraud or consequential illegal acts. Here are the details on what you need to know. For CPAs who perform compilations or reviews.
Madray, J.Russell, (2006)
Accounting & Review Services - AN UPDATE ON REVIEW ENGAGEMENTS - The AICPA accounting and review services committee (ARSC) issued a substantial addition to its guidance on performing analytical procedures, inquiries and other procedures applicable to a financial statement review. SSARS no. 10 includes a requirement to obtain representations from management concerning fraud and requirements about ...
Madray, J.Russell, (2004)
ARTICLES - Auditing Services - AN END TO THE PLAIN PAPER DEBATE? - The AICPA accounting and review services committee ended more than 20 years of debate on plain-paper financial statements by issuing SSARS no. 8, Amendment to SSARS No. 1, Compilation and Review of Financial Statements. The changes let accountants use their professional judgment in deciding how best to meet client needs.
Young, George R., (2001)
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