Codification of statements on standards for accounting and review services numbers 21 24
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Codification of statements on standards for accounting and review services numbers 21 24
Codification of statements on standards for accounting and review services numbers 21 24
AICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of Cert Codification of statements on standards for accounting and review services numbers 21 24tified Public Accountants. All rights reserved.Reprinted fromAICPA Professional StandardsAccounting and Review Services Parts(as of May-2018)For information about the procedure for requesting permission to make copies of any part of this work, please e-mail eopyright@aiepa.org with your request. Oth Codification of statements on standards for accounting and review services numbers 21 24erwise, requests should be written and mailed to Permissions Department. 220 Leigh Farm Road. Durham. NC 27707-8110.1 2 3 4 5 6 7 8 9 0 PrP 1 9 8ISBNCodification of statements on standards for accounting and review services numbers 21 24
978-1 -94830-641 -6 (print)PREFACEThis publication, issued by the Accounting and Review Services Committee (ARSC), is a codification of Statements on AICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of Cert Codification of statements on standards for accounting and review services numbers 21 24cial statements and performing and reporting on compilation and review engagements.SSARSs are issued by ARSC, the senior committee of the AICPA designated to promulgate standards under the "General Standards Rule" (ET sec. 1.310.001) and the "Compliance With Standards Rule" (ET sec. 1.300.001) of th Codification of statements on standards for accounting and review services numbers 21 24e AICPA Code of Conduct with respect to unaudited financial statements or other unaudited financial information of an entity that is not required to fCodification of statements on standards for accounting and review services numbers 21 24
ile financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. The "Compliance With StAICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of Cert Codification of statements on standards for accounting and review services numbers 21 24ulgated by the ARSC. Pursuant to paragraph .15 of AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services, an accountant must comply with an unconditional requirement in all cases in which the circumstances exist to Codification of statements on standards for accounting and review services numbers 21 24which the unconditional requirement is relevant. SSARSs use the word "must" to indicate an unconditional requirement. Paragraph .15 of AR-C section 60Codification of statements on standards for accounting and review services numbers 21 24
further states that an accountant must comply with a presumptively mandatory requirement in all cases in which such a requirement is relevant, exceptAICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of Cert Codification of statements on standards for accounting and review services numbers 21 24retative publications as interpretations of SSARSs; exhibits to SSARSs; the AICPA Guide, Compilation and Review Engagements, guidance on reviews, compilations, and engagements to prepare financial statements included in AICPA Audit and Accounting Guides: and AICPA Statements of Position, to the exte Codification of statements on standards for accounting and review services numbers 21 24nt that those statements are applicable to such engagements. Interpretative publications are not SSARSs. Interpretative publications are recommendatioCodification of statements on standards for accounting and review services numbers 21 24
ns on the application of SSARSs in specific circumstances, including engagements for entities in specialized industries. An interpretative publicationAICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of Cert Codification of statements on standards for accounting and review services numbers 21 24 interpretative publication is consistent with SSARSs. Pursuant to paragraph .17 of All-C section 60. the accountant is required to consider applicable interpretative publications in the performance of an engagement in accordance with SSARSs.ACCOUNTING AND REVIEW SERVICES COMMITTEEMike Fleming, Chai Codification of statements on standards for accounting and review services numbers 21 24r Michael p. Glynn, Senior Technical Manager— Audit and Attest StandardsWhat's New in This EditionVWHAT'S NEW IN THIS EDITIONSTANDARDS RECENTLY ISSUEDCodification of statements on standards for accounting and review services numbers 21 24
StatementStatement on Standards for Accounting and Review Services (SSARS) No. 24TitleOmnibus Statement on Standards for Accounting and ReviewServicesAICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of CertAICPACodification ofStatements onStandards forAccounting andReview ServicesNumbers 21 to 24As of May 2018Copyright © 2018 byAmerican Institute of CertGọi ngay
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