SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services, amends AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services,AR-C section 70, Preparation of Financial Statements,AR-C section 80, Compilation Engagements,and AR-C section 90, Review of Financial Statements,to
Enhance certain concepts related to quality management for engagements performed in accordance with SSARSs and to ensure that