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    Compiling and Reviewing Personal Financial Statements

    Article Very commonly, when practitioners are completing individual tax returns for clients, they also are engaged to prepare personal financial statements for the...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 May 28, 2014

    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Article 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 May 28, 2014

    Lender Comfort Letters Confirmation of Client Information

    Article Since no-documentation and low-documentation loans continue in popularity within the lending community, especially when loans are being made to self-employed persons, it is not uncommon for practitioners to receive requests from their clients, lenders, or loan brokers to confirm client information related to the pending loan application.
    Published on May 28, 2014

    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Article It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information.
    Published on May 28, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Article The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on May 28, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Article On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3.
    Published on May 28, 2014

    Compilation & Review Engagement Guide Implementation Issues

    Article Until the April 2010 issuance of the AICPA Guide, there had been no Accounting and Auditing Guide that existed in order to help practitioners implement compilation and review guidance in the SSARSs technical literature.  Now, that practical implementation guidance is available, and it needs to be utilized as authoritative guidance
    Published on May 28, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Article 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 May 28, 2014

    Designing Analytical Procedures in a Review Engagement

    Article In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner
    Published on May 28, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Article ...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, nor
    Published on May 28, 2014

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