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Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781945498664
出版时间 February 2018
规格： Paperback , 48 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments.

Key benefits of this title include:
- Discussion of two new exposure drafts.
- Current practice issues in SSARS engagements.
- Ethics updates.
- Peer review common findings.
- Additional SSARS engagement resources
Developments in Preparation, Compilation, and Review Engagements—2017/18 01-.143

How This Alert Helps You .01

Economic Developments .02-.06

The Current Economy .02-.03

Key Economic Indicators .04-.06

Frequently Asked Questions and Answers From the Center for Plain English Accounting .07-.08

Recent AICPA Independence and Ethics Developments .09-.21

The Revised Code of Professional Conduct .09

AICPA Conceptual Frameworks .10-.14

New "Hosting Services" Interpretation .15-.17

Proposed New Ethics Interpretations and Revised Defined Terms .18-.19

New FAQs .20-.21

Current Practice Issues .22-.55

Consideration of Materiality in a Review Engagement .22-.28

Going Concern .29-.36

Restatements .37-.41

Preparation Engagement When in Public Practice and Providing Certain Consulting Services .42-.47

Preparation of Financial Statements Prior to Review or Audit by Another Accountant .48-.49

Application of SSARSs to Engagements for Estates and Trusts .50

Preparation and Compilation of Prospective Financial Information .51-.55

Don’t Let Scope Creep Lead You Out of Bounds .56

Peer Review of SSARSs Engagements .57-.72

Common Peer Review Findings—Compilations .59-.63

Common Peer Review Findings—Reviews .64-.71

Other Common Peer Review Findings .72

Recent FASB Activities .73-.93

Revenue Recognition Standards .73-.80

Restricted Cash .81-.85

Consolidation .86-.93

AICPA Financial Reporting Framework for Small- and Medium-Sized Entities .94-.101

Alternatives to U.S. GAAP in Light of the New Revenue Recognition and Leases Standards .94-.95

The FRF for SMEs Alternative .96-.97

FRF for SMEs Approach to Revenue Recognition and Leases .98-.99

Recent Academic Research .100

Considering the FRF for SMEs Framework for Your Clients .101

On the Horizon .102-.120

Exposure Draft of Proposed Statement on Standards for Attestation Engagements, Selected Procedures .104-.111

The ASB’s Project to Revise the Attestation Literature to Permit Non-Assertion-Based Examinations and Reviews .112

Exposure Draft of Proposed SSARS, Omnibus Statement on Standards for Accounting and Review Services—2018 .113-.116

Other Items on the ARSC’s Current Agenda .117-.120

Upcoming ARSC Meetings .121-.122

Resource Central .123-.142

Publications .124

The Engagement Letter: Best Practices and Examples .125

FRF for SMEs Toolkits .126-.127

Decision Tool for Adopting the FRF for SMEs Framework .128

Continuing Professional Education .129-.133

Member Service Center .134

Hotlines .135-.136

The AICPA CPEA .137

AICPA Online Professional Library: Accounting and Auditing Literature .138

Practice Aid Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements .139

Financial Reporting Center of AICPA.org .140-.142

Appendix—Additional Internet Resources .143

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