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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.; Madray, J.Russell - In: Journal of accountancy : publication of the American … 191 (2001) 1, pp. 45

Persistent link: https://www.econbiz.de/10005894158

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 - In: Journal of accountancy : publication of the American … 201 (2006) 1, pp. 51-58

Persistent link: https://www.econbiz.de/10005878810

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 - In: Journal of accountancy : publication of the American … 198 (2004) 2, pp. 69-75

Persistent link: https://www.econbiz.de/10007786968

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