Compilation and Review Engagements - AICPA Guide

Provides interpretive guidance on the requirements of Statements on Standards for Accounting and Review Services (SSARS) for compilation & review engagements. Contains illustrative engagement and representation letters, illustrative accountants compilation and review reports, detailed illustrations (including illustrative client inquiries), and case studies.

The Engagement Letter: Best Practices and Examples

This Practice Aid provides guidance on developing engagement letters in accordance with applicable AICPA Professional Standards, supplemented with best practice recommendations to ensure the engagement letter is as effective as possible in clearly documenting the terms of the engagement. Illustrative examples are provided throughout all chapters so practitioners can easily apply the requirements and recommendations for auditing, compilation, review, and certain attestation engagements.

Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert

With the release of Statement on Auditing Standards (SASs) Nos. 122?125, the AICPA has developed this Audit Risk Alert to build awareness and to inform auditors of the changes and effects the clarified standards will have on audit practices and methodologies, including the changes that may affect the reports of certain audited financial statements.