How to Address Supplementary Information in Compilation and Preparation Engagements
Are you wondering how to present supplementary information in compilation and preparation engagements? What supplementary information (SI) should be included?…
AR-C 80: Definitive Guide to Compilations
Knowing how to perform compilation engagements is important for CPAs. Below I provide an overview of the salient points…
New SSARS Book – Second Edition
Are you looking for preparation of financial statement assistance? How about compilation engagement guidance? If you are a CPA…
AR-C 90: Definitive Guide to Review Engagements
Review engagements provide limited assurance using AR-C 90, Review of Financial Statements. And these engagements can be done with much…
AR-C 70: The Definitive Guide to Preparations
Are you aware of the option in the SSARS titled Preparation of Financial Statements (AR-C 70)? Many CPAs still…
10 Steps to Better Audit Workpapers
In this post, I provide ten steps to better audit workpapers. Have you ever been insulted by a work…
SSARS 25: Materiality and Adverse Conclusions
The AICPA has issued SSARS 25. It is titled Materiality in a Review of Financial Statements and Adverse Conclusions….
Lacking Independence in a Compilation
Do you lack independence in a compilation engagement? If yes, then here’s how to disclose the impairment in the…
Issue Financial Statements in the Most Efficient Way
What is the most efficient way to issue financial statements? Tax basis financial statements without disclosure, using the Preparation…