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Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements
Inhalt
A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: * Developments in the conceptual framework * New and proposed independence interpretations * Consideration of materiality in a review engagement * Going concern considerations * Restatement of prior year financial statements
Bibliografische Angaben
Inhaltsverzeichnis
Schlagworte
Inhalt
A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: * Developments in the conceptual framework * New and proposed independence interpretations * Consideration of materiality in a review engagement * Going concern considerations * Restatement of prior year financial statements