SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, amends AR-C sections 60, 70, 80, and 90 in AICPA Professional Standards. This SSARS further converges AR-C section 90, Review of Financial Statements, with International Standard for Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements. The ARSC believes that it is important for the SSARSs literature to be as closely converged with ISRE 2400 (Revised) as possible in order to facilitate
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AICPA Statement on Standards for Accounting and Review Services No. 25
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