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Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

作者： Hugh Parker; Kimberly Burke
出版商： John Wiley & Sons
ISBN: 9781119514381
出版时间 April 2018
规格： Paperback , 288 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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描述
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详细
Are you seeking to perform your engagements with maximum efficiency? This book provides an overview of the Statements on Standards for Accounting and Review Services, specifically SSARS No. 21, and covers the fundamentals of preparation, compilation, and review engagements. You will learn what distinguishes preparation, compilation, and review engagements from a traditional audit, You will then apply these concepts with practice questions, case studies and a step-by-step walk-through of these engagements.

This book has been fully updated to incorporate the changes from the recently issued SSARSs No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016.

You will be prepared to:
- Identify the performance requirements associated with these engagements
- Recall the standard compilation and review reports, as well as common modifications to the accountant’s reports
- Recognize the documentation requirements associated with these engagements
Chapter 1 1-1 Introduction to Preparation, Compilation, and Review Engagements 1-1

Reporting on Financial Statements 1-2

Evolution of Engagements to Prepare Financial Statements 1-5

Hierarchy of Standards and Guidance 1-9

Quality Control in Engagements Performed Under SSARSs 1-11

Peer Review 1-16

Summary 1-18

Practice Questions 1-20

Chapter 2 2-1 Pre-engagement Considerations 2-1

Financial Statement Considerations 2-2

Other Accounting Frameworks 2-4

Independence and Ethics 2-8

Acceptance and Continuance of Client Relationships 2-13

Summary 2-17

Practice Questions 2-18

Chapter 3 3-1 Performing an Engagement to Prepare Financial Statements 3-1

Objective and Scope 3-2

Performance Requirements 3-5

Documentation for Engagements to Prepare Financial Statements 3-10

Summary 3-12

Practice Questions 3-13

Chapter 4 4-1 Performing Compilation Engagements 4-1

Compilation Framework and Objectives 4-2

Compilation Performance Standards 4-7

Documentation for Compilation Engagements 4-10

Summary 4-14

Practice Questions 4-15

Chapter 5 5-1 Reporting on Compilation Engagements 5-1

Standard Compilation Reports 5-2

Common Modifications to Standard Compilation Reports 5-4

Reporting on SPF Financial Statements 5-11

Summary 5-13

Chapter 6 6-1 Other Compilation Engagements 6-1

Compiling Accounts, Elements, or Items of Financial Statements 6-2

Compilation Engagements for Pro Forma Financial Information 6-4

Compilation Engagements for Prospective Financial Statements 6-8

Compilation Engagements for Interim Financial Statements 6-10

Summary 6-13

Chapter 7 7-1 Performing Review Engagements 7-1

Review General Principles and Objective 7-2

Copyright 2017 Table of Contents 3

Review Performance Standards 7-7

Documentation for Review Engagements 7-15

Change in Level of Service 7-19

Summary 7-20

Practice Questions and Case Studies 7-21

Chapter 8 8-1 Inquiry and Analytical Review Procedures 8-1

Analytical Procedures 8-2

Inquiry Procedures 8-10

Summary 8-13

Cases 8-14

Chapter 9 9-1 Reporting on Review Engagements 9-1

Standard Review Reports 9-2

Some Major Differences From Compilation Engagements 9-4

Common Modifications to Standard Review Reports 9-5

Restricting the Use of Review Reports 9-15

Special Purpose Framework Financial Statements 9-17

Summary 9-19

Cases 9-20

Appendix A Illustrative Engagements Letters A-1

Appendix B Sample Compilation Reports B-1

Appendix C Sample Review Reports C-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 4

Chapter 3 Solutions 6

Chapter 4 Solutions 9

Chapter 5 Solutions 15

Chapter 6 Solutions 21

Chapter 7 Solutions 23

Chapter 8 Solutions 28

Chapter 9 Solutions 31

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