Guide preparation, compilation, and review engagements, 2018
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Guide preparation, compilation, and review engagements, 2018
Guide preparation, compilation, and review engagements, 2018
AICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018rved.For information about the procedure for requesting permission to make copies of any part of this work, please email copyrighted)aicpa.org with your request. Otherwise, requests should be written and mailed to Permissions Department, 220 Leigh Farm Road. Durham. NC 27707-8110.I 2.345 6 7 890 AAP Guide preparation, compilation, and review engagements, 2018 I 9 8ISBN 978-1 -948.30-60.3-4 (print)IIIPreface(Updated as of June 1, 2018)About AICPA GuidesThis AICPA Guide is issued under the authority of the AGuide preparation, compilation, and review engagements, 2018
ICPA Accounting and Review Services Committee (AllSC) to assist accountants in performing preparation. compilation, and review engagements of financiaAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018t is designated by Council to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of a nonpublic entity. The "Compliance With Standards Rule" of the AICPA Code of Professional Conduct (ET sec. 1.310.001)1 2 requires a member who perform Guide preparation, compilation, and review engagements, 2018s compilation, review, or other professional services addressed by SSARSs to comply with standards promulgated by ARSC.AICPA Guides may include sectioGuide preparation, compilation, and review engagements, 2018
ns at the end of individual chapters or following the last chapter. These sections will be entitled either "Supplement" or "Appendix."•A supplement isAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018ble to entities or engagements within the purview of that standard setter, independent of the authoritative status of the applicable AICPA Guide.•An appendix is included for informational purposes and has no authoritative status. However, any preparation, compilation, or review guidance in an append Guide preparation, compilation, and review engagements, 2018ix is considered other preparation, compilation, and review guidance. In applying other preparation, compilation, or review guidance, in accordance wiGuide preparation, compilation, and review engagements, 2018
th paragraph .19 of AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and ReviewAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018the engagement. Although the accountant determines the relevance of other preparation, compilation, and review guidance, such guidance in an appendix to a guide or a guide chapter has been reviewed by the AI CPA Audit and Attest Standards staff and the accountant may presume that it is appropriate.T Guide preparation, compilation, and review engagements, 2018his guide is an interpretive publication pursuant to paragraph .07 oi'AR-C section 60. Interpretive publications are recommendations on the applicatioGuide preparation, compilation, and review engagements, 2018
n ofSSAUSs in specific circumstances, including engagements for entities in specialized industries. Interpretive publications are issued under the autAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018n is consistent with SSARSs.1All ET sections can be found in AlCl’A Professional Standards.2All AR-C sections can be found in AICI’A Professional Standards.o Air* nAA An nn\/ ivIn accordance with paragraph .18 of AR-C section 60. an accountant should consider applicable interpretive publications in Guide preparation, compilation, and review engagements, 2018the performance of his or her engagement in accordance with SSARSs. If the accountant does not apply the guidance in this interpretive publication, thGuide preparation, compilation, and review engagements, 2018
e accountant should document how the requirements of SSARS were complied with in the circumstances addressed by such guidance.Conforming changes made AICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018taff. Updates made to the guidance in this guide exceeding that of conforming changes are issued after all ARSC members have been provided an opportunity to consider and comment on whether the guide is consistent with the SSARSs.An appendix and a glossary of terms have been included in this guide to Guide preparation, compilation, and review engagements, 2018 provide the reader with additional sources of information related to engagements performed in accordance with SSARSs. The additional material includeGuide preparation, compilation, and review engagements, 2018
s the following:• Appendix A. "Overview of Statements on Quality Control Standards," which discusses quality control standards as required by QC sectiAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reser Guide preparation, compilation, and review engagements, 2018ubject Index." to assist readers in locating discussion of a specific topic within the guide.RecognitionAccounting and Review Services CommitteeMike Fleming, Chair Denny Ard Jimmy Burkes David A. Johnson Bruce Nunnally Victoria L. Pitkin Dustin T. Verity2018 Guide EditionAICPA StaffMichael p. Glynn Guide preparation, compilation, and review engagements, 2018Senior ManagerAudit and Attest Standards andAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reserAICPAGuildsPreparation, Compilation, andReview Engagements43252Copyright © 2018 byAmerican Institute of Certified Public Accountants. All rights reserGọi ngay
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