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Compilations & Reviews (w/CD-ROM) 2008-2009

Compilations & Reviews (w/CD-ROM) 2008-2009

ISBN: 9780808091684
Publisher: CCH, Inc.
Edition: 2008-2009
Publication Date: 2008-05-26
Number of pages: 1100
Any used item that originally included an accessory such as an access code, one time use worksheet, cd or dvd, or other one time use accessories may not be guaranteed to be included or valid. By purchasing this item you acknowledge the above statement.

Compilations & Reviews provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice. The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections. Compilations & Reviews contains an Appendix that assists CPAs in determining what procedures should be performed and/or what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous practice aids, such as checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report. It comes with a free companion CD-ROM that contains many of the practice aids contained in the book, and more. The files on the CD-ROM can be used as templates and edited to suit the practitioner's needs. It also includes a cross-reference to the original pronouncements and a detailed topical index. The 2008-2009 Edition incorporates the guidance from SQCS-7 and includes discussions of SSARS-15, SSARS-16, and SSARS-17. The 2008-2009 Edition also expands the discussion of independence issues related to compilations and reviews and provides additional examples for management representations to be obtained in a review engagement.

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