Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements, 2nd Edition
pdf | 7.39 MB | English | Author :Parker | 978-1119737407 | 2020 | Wiley; 2 edition

Book Description :

A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including:

• Developments in the conceptual framework
  
• New and proposed independence interpretations
  
• Consideration of materiality in a review engagement
  
• Going concern considerations
  
• Restatement of prior year financial statements