The AICPA Audit and Accounting Guide series is one of the profession's most respected reference tools. The AICPA Guide Compilation and Review Engagements is the latest addition to that series. The Guide provides compilation and review guidance to practitioners for tackling complex engagement issues.
The Guide provides the most updated guidance for accountants performing compilation and review engagements -- including considerations related to SSARS No. 19, Compilation and Review Engagements.
The Guide features information on implementing SSARS No. 19, including illustrative engagement and representation letters, sample compilation and review reports, detailed illustrations (including illustrative client inquiries), and case studies. Appendices on understanding internal control services and Q&As regarding early implementation of the new provision in SSARS 19 dealing with compilation reporting and certain independence impairments are included. The Guide was developed by industry experts and was approved by the AICPA's Accounting and Review Services Committee.
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