Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements
Hugh ParkerKimberly Burke
Broschiertes Buch

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

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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