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Compilation Engagements. Source: SSARS No. 21; SSARS No. 23; SSARS No. 25. Effective for compilations of financial statements for periods ending on or after December 15, 2015, unless otherwise indicated. Introduction. Scope of This Section.
accountant’s compilation report and a statement that there may be circumstances in which the report may differ from its expected form and content. If the accountant is performing compilations in accordance with both SSARS No. 19 and SSARS No. 21, the SSARS No. 21 requirement satisfies the requirement from SSARS No. 19.
15 cze 2019 · The compilation or review engagement is to be performed in accordance with both SSARSs and another set of compilation or review standards, such as International Standard on Related Services (ISRS) 4410 (Revised), Compilation Engagements, or International Standard on Review Engagements
SSARS 19 Implementation • Effective date – Engagements for financial statements with periods ending after December 15, 2010 • Independence disclosure option may be used on compilation reports issued after December 30, 2009 • AICPA has issued a new Compilation and Review Guide
I. FRAMEWORK FOR PERFORMING AND REPORTING ON COMPILATION AND REVIEW ENGAGEMENTS (1.X) The framework is divided into the following sections: • Relevant Definitions • Objectives and Limitations of Compilation and Review Engagements • Professional Requirements • Hierarchy of Compilation and Review Standards and Guidance
6 maj 2015 · SSARS No. 19 Compilation and Review Engagements Effective for periods ending on or after December 15, 2010 There are three sections to the new SSARS: 1. Establishes a framework for the performance and reporting on compilation and review engagements.
6 maj 2015 · Check Pages 1-14 of SSARS 19, COMPILATION AND REVIEW ENGAGEMENTS - GSCPA HOME in the flip PDF version. SSARS 19, COMPILATION AND REVIEW ENGAGEMENTS - GSCPA HOME was published by on 2015-05-06. Find more similar flip PDFs like SSARS 19, COMPILATION AND REVIEW ENGAGEMENTS - GSCPA HOME.
