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Full Description
Do you need to be compliant with all the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs)?Written by expert authors, one of whom participated heavily in the standard setting, this title is a practice-oriented review of the latest developments related to SSARS Nos. 21, 22, and 23, the last two of which were issued in 2016. A go-to reference for training staff and managing preparation, compilation, and review engagements, this course includes case studies and lively discussion among the experienced participants, making this class informative and practical.This book helps: Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements.Identify responses to preparation, compilation, and review engagement practice issues that comply with all applicable professional standards.
Contents
Chapter 1 1-1 Introduction to Preparation, Compilation, and Review Engagements 1-1Reporting on Financial Statements 1-2Evolution of Engagements to Prepare Financial Statements 1-5Hierarchy of Standards and Guidance 1-7Quality Control in Engagements Performed Under SSARSs 1-9Peer Review 1-13Summary 1-15Practice Questions 1-16Chapter 2 2-1 Current Economic Environment 2-1The U.S. Business Environment 2-2Implications of the Current Economy 2-4Summary 2-8Chapter 3 3-1Recent Statements on Standards for Accounting andReview Services Developments 3-1SSARS No. 22 Compilation of Pro Forma Financial Information 3-2Omnibus SSARS No. 23 Prospective Financial Information 3-7Omnibus SSARS No. 23 Other Changes 3-9Summary 3-13Chapter 4 4-1 Performing an Engagement to Prepare Financial Statements 4-1Objective and Scope 4-2Performance Requirements 4-4Documentation for Engagements to Prepare Financial Statements 4-8Summary 4-10Practice Questions 4-11Chapter 5 5-1 Performing Compilation Engagements 5-1Compilation Framework and Objectives 5-2Compilation Performance Standards 5-7Documentation for Compilation Engagements 5-10Summary 5-14Practice Questions 5-15Chapter 6 6-1 Performing Review Engagements 6-1Review General Principles and Objective 6-2Review Performance Standards. 6-6Documentation for Review Engagements 6-14Change in Level of Service 6-18Summary 6-19Practice Questions and Case Studies 6-20Chapter 7 7-1 Engagement Administration Issues 7-1Independence 7-2QC Section 10: 7-5Summary 7-11A Firm's System of Quality ControlCopyright 2017 Table of Contents 3Appendix A A-1Excerpt from the Code of Professional Conduct, Section 1.295 A-1Chapter 8 8-1 Compilation and Review Reporting Issues 8-1Common Modifications to Standard Compilation Reports 8-2Common Modifications to Standard Review Reports 8-4Reporting on Supplementary and Required Supplementary Information 8-5Emphasis-of-Matter or Other-Matter Paragraphs 8-7Summary 8-14Chapter 9 9-1 Special Purpose Framework Financial Statement Issues 9-1Special Purpose Framework Financial Statements 9-2Practice Questions 9-9Summary 9-10Chapter 10 10-1 Current Accounting and Reporting Issues 10-1Common Deficiencies in Peer Reviews 10-2Overview of FASB Activities 10-7Other Accounting Frameworks 10-11Summary 10-14Practice Questions 10-15Chapter 11 11-1 On the Horizon 11-1Resources 11-2ARSC Pipeline 11-4"Nonattest Services" FASB Pipeline 11-6Summary 11-8GlossaryIndexSolutionsChapter 1 Solutions 1Chapter 2 Solutions 2Chapter 3 Solutions 3Chapter 4 Solutions 6Chapter 5 Solutions 7Chapter 6 Solutions 12Chapter 7 Solutions 16Chapter 8 Solutions 21Chapter 9 Solutions 27Chapter 10 Solutions 31Chapter 11 Solutions 33Chapter 1 1-1 Introduction to Preparation, Compilation, and Review Engagements 1-1Reporting on Financial Statements 1-2Evolution of Engagements to Prepare Financial Statements 1-5Hierarchy of Standards and Guidance 1-7Quality Control in Engagements Performed Under SSARSs 1-9Peer Review 1-13Summary 1-15Practice Questions 1-16Chapter 2 2-1 Current Economic Environment 2-1The U.S. Business Environment 2-2Implications of the Current Economy 2-4Summary 2-8Chapter 3 3-1Recent Statements on Standards for Accounting andReview Services Developments 3-1SSARS No. 22 Compilation of Pro Forma Financial Information 3-2Omnibus SSARS No. 23 Prospective Financial Information 3-7Omnibus SSARS No. 23 Other Changes 3-9Summary 3-13Chapter 4 4-1 Performing an Engagement to Prepare Financial Statements 4-1Objective and Scope 4-2Performance Requirements 4-4Documentation for Engagements to Prepare Financial Statements 4-8Summary 4-10Practice Questions 4-11Chapter 5 5-1 Performing Compilation Engagements 5-1Compilation Framework and Objectives 5-2Compilation Performance Standards 5-7Documentation for Compilation Engagements 5-10Summary 5-14Practice Questions 5-15Chapter 6 6-1 Performing Review Engagements 6-1Review General Principles and Objective 6-2Review Performance Standards. 6-6Documentation for Review Engagements 6-14Change in Level of Service 6-18Summary 6-19Practice Questions and Case Studies 6-20Chapter 7 7-1 Engagement Administration Issues 7-1Independence 7-2QC Section 10: 7-5Summary 7-11A Firm's System of Quality ControlCopyright 2017 Table of Contents 3Appendix A A-1Excerpt from the Code of Professional Conduct, Section 1.295 A-1Chapter 8 8-1 Compilation and Review Reporting Issues 8-1Common Modifications to Standard Compilation Reports 8-2Common Modifications to Standard Review Reports 8-4Reporting on Supplementary and Required Supplementary Information 8-5Emphasis-of-Matter or Other-Matter Paragraphs 8-7Summary 8-14Chapter 9 9-1 Special Purpose Framework Financial Statement Issues 9-1Special Purpose Framework Financial Statements 9-2Practice Questions 9-9Summary 9-10Chapter 10 10-1 Current Accounting and Reporting Issues 10-1Common Deficiencies in Peer Reviews 10-2Overview of FASB Activities 10-7Other Accounting Frameworks 10-11Summary 10-14Practice Questions 10-15Chapter 11 11-1 On the Horizon 11-1Resources 11-2ARSC Pipeline 11-4"Nonattest Services" FASB Pipeline 11-6Summary 11-8GlossaryIndexSolutionsChapter 1 Solutions 1Chapter 2 Solutions 2Chapter 3 Solutions 3Chapter 4 Solutions 6Chapter 5 Solutions 7Chapter 6 Solutions 12Chapter 7 Solutions 16Chapter 8 Solutions 21Chapter 9 Solutions 27Chapter 10 Solutions 31Chapter 11 Solutions 33
