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.

Audit Sampling - AICPA Audit Guide

The AICPA Audit Guide Audit Sampling, updated as of March 1, 2012, including the Clarity Project, summarizes applicable requirements and practices, and delivers "how-to" advice to help auditors apply nonstatistical and statistical sampling in auditing. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. The appendices include sampling tables and testing considerations.