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    Engagement Letter

    Publication This excerpt from the 2013 new edition of Audit and Accounting Guide Employee Benefit Plans discusses engagement letters
    Published on June 12, 2013

    Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud

    Publication This excerpt from Audit and Accounting Guide Construction Contractors discusses the discussion among engagement personnel regarding the risks of material misstatement due to fraud
    Published on July 30, 2013

    Compilation Services

    Article ...If you perform compilation engagements
    Published on September 16, 2013

    Review Services

    Article ...If you perform review engagements, the information
    Published on May 14, 2013

    Twenty Five Tips for an Efficient Engagement

    Tools This document contains 25 tips for an efficient audit engagement
    Published on October 17, 2012

    SOC Reports Information for CPAs

    Overview The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization
    Published on January 03, 2014

    Form of a Standard Compilation Report

    Article ...One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course of compiling the c
    Published on July 14, 2011

    Basic Elements of a Review Report

    Article One of the more common peer review matters identified in review engagements relates to firms' not following the basic report elements as required by the SSARS. The standard review report should identify the financial statements reviewed in the opening
    Published on July 15, 2011

    Management Representations

    Article ...One of the more common peer review matters identified in review engagements relates to the representation letter. Some examples of matters found include: Comparative financial statements were issued but the representation letter
    Published on July 26, 2011

    Understanding the Entity

    Article ...One of the more common peer review matters identified in compilation engagements is related to engagement letters. Some of these matters include: Missing or lacking required signatures. The required wording that the engagement could not be
    Published on April 02, 2013

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