‏551.00 ₪

Guide - Preparation, Compilation, and Review Engagements, 2018

‏551.00 ₪

ISBN13

9781948306034

יצא לאור ב

New York

זמן אספקה

21 ימי עסקים

עמודים

304

פורמט

Paperback / softback

תאריך יציאה לאור

1 בינו׳ 2019

מחליף את פריט

1W945498380

שם סדרה

AICPA

לדלג לסוף של גלריית תמונות

לדלג להתחלה של גלריית תמונות

פרטים

Issued under the authority of the AICPA's Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this title contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 for the preparation, compilation and review of engagements. The most important update to this publication is the addition of a chapter on international reporting issues resulting from SSARS No. 24, which will become effective for periods ending on or after June 15, 2019. This edition also contains updates related to illustrative inquiries for review engagements and more illustrative accountant's reports.

מידע נוסף

מידע נוסף
עמודים	304
מחליף את פריט	1W945498380
פורמט	Paperback / softback
ISBN10	1948306034
יצא לאור ב	New York
תאריך יציאה לאור	1 בינו׳ 2019
תוכן עניינים	1 Review of Financial Statements 01-241 Introduction 01-02 Applicability 03-04 Consideration of Materiality in a Review Engagement 05-11 Requirements 12-236 General Principles for Performing and Reporting on Review Engagements 12 Professional Skepticism in a Review Engagement 13-16 Engagement Level Quality Control in a Review Engagement 17-21 Independence 22-24 Preconditions for Accepting a Review Engagement 25-30 Communications with Predecessor Accountants 31-34 Agreement on Engagement Terms 35-38 Understanding of the Industry 39 Knowledge of the Entity 40-68 Designing and Performing Review Procedures 69-72 Analytical Procedures 73-113 Illustrative Analytics 114-119 Inquiries and Other Review Procedures 120-147 Illustrative Inquiries 148-149 Reading the Financial Statements 150-152 Reconciling the Financial Statements to the Underlying Accounting Records 153 Evaluating Evidence Obtained From the Procedures Performed 154-157 Written Representations 158-164 Communicating to Management and Others Regarding Fraud or Noncompliance with Laws and Regulations 165-172 Reporting on the Financial Statements - General 173-174 Reporting on Financial Statements Prepared in Accordance with a Special Purpose Framework 175-179 Reporting on Comparative Financial Statements 180-186 Reporting on Known Departures from the Applicable Financial Reporting Framework 187-192 Emphasis-of-Matter and Other-Matter Paragraphs in the Accountant's Review Report 193-197 Alert That Restricts the Use of the Accountant's Review Report 198-201 Reporting on Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in another Country 202-205 The Accountant's Consideration of an Entity's Ability to Continue as a Going Concern 206-207 1 Review of Financial Statements-continued Consideration of the Effects on the Accountant's Review Report 208-209 Subsequent Events and Subsequently Discovered Facts 210-216 Initial Review Engagements - Opening Balances 217-219 Reference to the Work of Other Accountants in an Accountant's Review Report 220-222 Supplementary Information That Accompanies Reviewed Financial Statements 223-225 Required Supplementary Information 226-228 Change in Engagement from Audit to Review 229-233 Review Documentation 234-236 Illustrative Engagement Letters 237 Illustrative Representation Letter 238-240 Illustrative Accountant's Review Reports on Financial Statements 241 2 Compilation of Financial Statements 01-103 Introduction 01-02 Applicability 03 Requirements 04-87 General Principles for Performing and Reporting on Compilations of Financial Statements 04 Engagement Level Quality Control in a Compilation Engagement 05-09 Independence 10-11 Preconditions for Accepting a Compilation Engagement 12-17 Agreement on Engagement Terms 18-21 Knowledge and Understanding of the Entity's Financial Reporting Framework 22-26 Reading the Financial Statements 27 Other Compilation Procedures 28-35 Reporting - General 36-37 Reporting - Financial Statements Prepared in Accordance With a Special Purpose Framework 38-41 Reporting - Financial Statements that Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework 42-50 Reporting - Comparative Financial Statements 51-63 Reporting - When the Accountant Is Not Independent 64-66 Reporting - Known Departures from the Applicable Financial Reporting Framework 67-72 Reporting - Supplementary Information That Accompanies Financial Statements and the Accountant's Compilation Report Thereon 73-75 Reporting - Required Supplementary Information 76-78 2 Compilation of Financial Statements-continued Reporting - Alert That Restricts the Use of the Accountant's Compilation Report 79-80 Reporting - Emphasis-of-Matter or Other-Matter Paragraphs 81 Reporting - Financial Statements Prepared in Accordance With a Prescribed Format 82-87 Compilation of Specified Elements, Accounts, or Items of a Financial Statement 88-91 Change in Engagement from Audit or Review to a Compilation Engagement 92-97 Documentation Requirements 98-100 Illustrative Engagement Letters 101 Illustrative Examples of the Accountant's Compilation Report on Financial Statements 102 Exhibit - Compilation Reporting Requirements When Independence Is Impaired 103 3 Preparation of Financial Statements 01-50 Introduction 01 Applicability 02-07 Independence 08-09 Requirements 10-49 General Principles for Performing Engagements to Prepare Financial Statements 10 Engagement Level Quality Control in an Engagement to Prepare Financial Statements 11-15 Preconditions for Accepting an Engagement to Prepare Financial Statements 16-18 Agreement on Engagement Terms 19-22 Knowledge and Understanding of the Entity's Financial Reporting Framework 23-27 Preparing the Financial Statements 28-34 Preparation of Financial Statements in Accordance With a Special Purpose Framework 35-36 Preparation of Financial Statements That Contain a Known Departure or Departures from the Applicable Financial Reporting Framework 37-38 Preparation of Financial Statements That Omit Substantially All Disclosures Required by the Applicable Financial Reporting Framework 39-41 Preparation of Financial Statements Included in a Prescribed Form 42-44 Communication with Management 45-46 Documentation Requirements 47-49 Illustrative Engagement Letters 50 4 Compilation of Pro Forma Financial Information 01-24 Introduction 01 Applicability 02-03 Requirements 04-22 General Principles for Compilations of Pro Forma Financial Information 04-06 Acceptance and Continuance of Client Relationships 07-09 Agreement on Engagement Terms 10-13 The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework 14 Compilation Procedures 15-16 The Accountant's Compilation Report on Pro Forma Financial Information 17-20 Documentation 21-22 Illustrative Engagement Letter for a Compilation of Pro Forma Financial Information 23 Illustrative Accountant's Compilation Report on Pro Forma Financial Information 24 5 Preparing or Performing a Compilation or Review of Personal Financial Statements 01-26 Introduction 01 Accounting Considerations 02-05 Internal Control With Respect to Personal Financial Statements 06-08 Agreement on Engagement Terms 09-11 Fraud and Illegal Acts in an Engagement to Prepare or in a Compilation or Review of Personal Financial Statements 12-14 Representation Letters 15-17 Compilation and Review Reports on Personal Financial Statements 18-20 Departures From the Applicable Financial Reporting Framework 21-22 Illustrative Engagement Letters 23 Illustrative Representation Letter 24-25 Illustrations of Accountant's Compilation and Review Reports on Personal Financial Statements 26 6 Special Considerations - International Reporting Issues 01-25 Introduction 01-02 Applicability 03-04 Requirements 05-24 Considerations When Accepting the Engagement 05-09 6 Special Considerations - International Reporting Issues-continued Compilation or Review of Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in another Country 10-13 Application of another Set of Compilation or Review Standards 14-16 Reporting 17-24 Illustrative Examples of the Accountant's Compilation and Review Report on Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country Performed in Accordance With SSARSs and Another Set of Compilation or Review Standards 25 Exhibit - Incremental Procedures Required to be Performed if a Review is to be Conducted in Accordance with SSARSs and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements 26 Appendix A Overview of Statements on Quality Control Standards Glossary Index of Pronouncements and Other Technical Guidance Subject Index
זמן אספקה	21 ימי עסקים