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    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Report In the first of a three-part series of reports addressing how to implement SSARS No. 19, these materials address, in capsule summary form, the major changes that need to be considered in compiling and reviewing financial statements beginning with calendar-year 2010 statements.
    Published on August 03, 2014

    AU-C Section 580 Written Representations From Management

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new guidance associated with written representations from management that are required to be obtained in each financial statement audit
    Published on August 03, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Report Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements.
    Published on August 03, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Report December 8, 2010 In October 2010, the AICPA released an Exhibit that will be included in the 2011 Edition of the AICPA Guide, entitled Compilation and Review Engagements.  Since neither SSARS No. 19, entitled Compilation and Review Engagements, no
    Published on August 03, 2014

    SSARS No. 19 Reporting on Personal Financial Statements

    Report In developing SSARS No. 19 and the related AICPA Guide, special issues associated with compiling and reviewing personal financial statements [PFS] are not addressed.
    Published on August 03, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Report As practitioners are planning to perform calendar-year 2013 compilation and review engagements, it might be helpful to focus on some frequently-encountered documentation deficiencies that are noted in these type engagements.
    Published on August 03, 2014

    Some Continuing Issues in Compilation & Review Engagements

    Report Each year, the AICPA updates and compiles a listing of recurring deficiencies where the deficiencies are frequently-encountered in practice, and where the issues often are noted as a result of the peer review process.
    Published on August 03, 2014

    Audit Report Dating Considering When Dual Dating is Appropriate

    Report In some instances, auditors raise questions related to whether it would be appropriate to dual date their reports or whether they should reissue their previously issued reports using new report dates.  As such, these materials include discussions focused on two issues where dual dating of reports might be appropriate.
    Published on August 04, 2014

    Compiling and Reviewing Personal Financial Statements

    Report Very commonly, when practitioners are completing individual tax returns for clients, they also are engaged to prepare personal financial statements for the clients.  While these statements can be audited, reviewed, or compiled, it is a very rare circumstance when the attest engagement on these type statements is other than a
    Published on August 03, 2014

    AU-C Section 810 Reporting on Summary Financial Statements

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some new requirements and guidance associated with circumstances where they are engaged to report separately on summary financial statements derived from audited financial statements.
    Published on August 03, 2014

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