Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements

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ISBN: 9781119737407 Category:

<p>A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including:</p> <ul> <li>Developments in the conceptual framework</li> <li>New and proposed independence interpretations</li> <li>Consideration of materiality in a review engagement</li> <li>Going concern considerations</li> <li>Restatement of prior year financial statements</li> </ul>