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Codification of Statements on Standards for Accounting and Review Services.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newark :
John Wiley & Sons, Incorporated,
2017.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Codification of Statements on Standards for Accounting and Review Services; PREFACE; WHAT'S NEW IN THIS EDITION; TABLE OF CONTENTS; HOW THIS PUBLICATION IS ORGANIZED; AR-C Cross-References to SSARSs; AR-C Introduction; AR-C Glossary; AR-C Section; AR-C Section 60; General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services; Introduction; Scope of This Section; Effective Date; Objective; Definitions; Requirements; Ethical Requirements; Professional Judgment; Conduct of the Engagement in Accordance With SSARSs.
- Engagement Level Quality ControlAcceptance and Continuance of Client Relationships and Engagements; Application and Other Explanatory Material; Financial Statements; Scope of This Section (Ref: par. .01 and .04); Definitions; Ethical Requirements; Professional Judgment; Conduct of an Engagement in Accordance With SSARSs; Engagement Level Quality Control; Acceptance and Continuance of Client Relationships and Engagements; Exhibit-Other Preparation, Compilation and Review Publications; AR-C Section 70; Preparation of Financial Statements; Introduction; Scope of This Section.
- The Preparation EngagementEffective Date; Objective; Definitions; Requirements; General Principles for Performing Engagements to Prepare Financial Statements; Acceptance and Continuance of Client Relationships and Engagements to Prepare Financial Statements; Agreement on Engagement Terms; The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework; Preparing the Financial Statements; Preparing Prospective Financial Information; Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework.
- Documentation in a Preparation EngagementApplication and Other Explanatory Material; Scope of This Section; The Preparation Engagement; Definitions; Agreement on Engagement Terms; The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework; Preparing the Financial Statements; Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework; Documentation in a Preparation Engagement; Appendix-Preparation of Financial Statements Versus Assistance in Preparing Financial Statements.
- Exhibit-Illustrative Engagement LetterAR-C Section 80; Compilation Engagements; Introduction; Scope of This Section; The Compilation Engagement; Effective Date; Objective; Definitions; Requirements; General Principles for Performing and Reporting on Compilation Engagements; Independence; Acceptance and Continuance of Client Relationships and Compilation Engagements; Agreement on Engagement Terms; The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework; Compilation Procedures; The Accountant's Compilation Report.