Guide

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Publisher : John Wiley & Sons
ISBN 13 : 1937351858
Total Pages : 272 pages
Book Rating : 4.9/5 (373 download)

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Book Synopsis Guide by : AICPA

Download or read book Guide written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-15 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ensure you have the most current authoritative guidance related to Prospective Financial Information. AICPA Audit & Accounting Guides are developed and updated to provide guidance and discussions specific to current industry developments and trends. The 2012 Prospective Financial Information Guide provides information for entities that prepare prospective financial information, as well as practitioners who compile, examine and perform other agreed upon procedures on prospective financial information. This AICPA Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this year’s edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). This guide includes relevant guidance contained in applicable standards and other technical sources. Illustrative engagement letters, representation letters and sample reports are also included. The appendixes include excerpts from the SEC rules regarding financial projections and IRS regulations regarding tax shelter opinions. All content is reviewed by industry experts and the appropriate AICPA senior committee.

Prospective Financial Information

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 194354686X
Total Pages : 256 pages
Book Rating : 4.9/5 (435 download)

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Book Synopsis Prospective Financial Information by : AICPA

Download or read book Prospective Financial Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party

Statement on Standards for Accountants' Services on Prospective Financial Information

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Statement on Standards for Accountants' Services on Prospective Financial Information by : American Institute of Certified Public Accountants

Download or read book Statement on Standards for Accountants' Services on Prospective Financial Information written by American Institute of Certified Public Accountants and published by . This book was released on 1986 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

AICPA Statement on Standards for Accountants' Services on Prospective Financial Information, Financial Forecasts and Projections

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (652 download)

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Book Synopsis AICPA Statement on Standards for Accountants' Services on Prospective Financial Information, Financial Forecasts and Projections by :

Download or read book AICPA Statement on Standards for Accountants' Services on Prospective Financial Information, Financial Forecasts and Projections written by and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Forecasts and Projections

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Financial Forecasts and Projections by : American Institute of Certified Public Accountants. Auditing Standards Board

Download or read book Financial Forecasts and Projections written by American Institute of Certified Public Accountants. Auditing Standards Board and published by . This book was released on 1985 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statement on Standards for Accounting Services on Prospective Financial Information

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Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (615 download)

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Book Synopsis Statement on Standards for Accounting Services on Prospective Financial Information by : American Institute of Certified Public Accountants. Auditing Standards Board

Download or read book Statement on Standards for Accounting Services on Prospective Financial Information written by American Institute of Certified Public Accountants. Auditing Standards Board and published by . This book was released on 1985 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statement on Standards for Accountants' Services on Prospective Financial Information

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Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (933 download)

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Book Synopsis Statement on Standards for Accountants' Services on Prospective Financial Information by :

Download or read book Statement on Standards for Accountants' Services on Prospective Financial Information written by and published by . This book was released on 1985 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119473373
Total Pages : 203 pages
Book Rating : 4.1/5 (194 download)

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Book Synopsis Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23 by : AICPA

Download or read book Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23 written by AICPA and published by John Wiley & Sons. This book was released on 2017-09-08 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements are fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.

Codification of Statements on Standards for Accounting and Review Services

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119622018
Total Pages : 326 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis Codification of Statements on Standards for Accounting and Review Services by : AICPA

Download or read book Codification of Statements on Standards for Accounting and Review Services written by AICPA and published by John Wiley & Sons. This book was released on 2019-05-13 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated edition for accountants and auditors who perform engagements in accordance with SSARS includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) will help accountants and auditors apply the standards in specific circumstances and clearly shows amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance. In addition to SSARS No. 21, which is now effective, this guide includes the Statements on Standards for Accounting and Review Services (SSARS) through SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018.

Statements on Standards for Accounting and Review Services

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Publisher : John Wiley & Sons
ISBN 13 : 1941651399
Total Pages : 224 pages
Book Rating : 4.9/5 (416 download)

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Book Synopsis Statements on Standards for Accounting and Review Services by : AICPA

Download or read book Statements on Standards for Accounting and Review Services written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Accounting and Review Services Committee (ARSC) has issued Statement on Standards for Accounting and Review Services No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. The issuance of SSARS No. 21 represents a major milestone in the ARSC’s project to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements. To assist readers to easily locate information, a detailed table of contents is provided at the beginning of the SSARS. This statement recodifies and supersedes all outstanding SSARSs through No. 20, except SSARS No. 14, Compilation of Pro Forma Financial Information. SSARS No. 21 is effective for reviews, compilations, and engagements to prepare financial statements for periods ending on or after December 15, 2015 but early implementation is permitted. This statement is a standalone SSARS and is not a codification of all clarified SSARSs. This statement has been codified in AICPA Professional Standards, which contains a complete codification of Statements on Standards for Accounting and Review Services. Practitioners are advised to use the codified version of this SSARS as they prepare to evaluate and update their methodologies, and prepare for changes precipitated by the clarity project.

AICPA Professional Standards

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Publisher :
ISBN 13 :
Total Pages : 1340 pages
Book Rating : 4.X/5 (4 download)

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Book Synopsis AICPA Professional Standards by : American Institute of Certified Public Accountants

Download or read book AICPA Professional Standards written by American Institute of Certified Public Accountants and published by . This book was released on 2002 with total page 1340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Codification of Statements on Auditing Standards (including Statement on Financial Forecasts and Projections)

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Publisher :
ISBN 13 :
Total Pages : 772 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Codification of Statements on Auditing Standards (including Statement on Financial Forecasts and Projections) by : American Institute of Certified Public Accountants. Auditing Standards Board

Download or read book Codification of Statements on Auditing Standards (including Statement on Financial Forecasts and Projections) written by American Institute of Certified Public Accountants. Auditing Standards Board and published by . This book was released on 1986 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt:

AICPA Professional Standards

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Publisher :
ISBN 13 :
Total Pages : 930 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis AICPA Professional Standards by :

Download or read book AICPA Professional Standards written by and published by . This book was released on 2009 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

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Publisher : John Wiley & Sons
ISBN 13 : 1119499755
Total Pages : 44 pages
Book Rating : 4.1/5 (194 download)

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Book Synopsis Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18 by : AICPA

Download or read book Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18 written by AICPA and published by John Wiley & Sons. This book was released on 2018-01-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

AICPA Professional Standards 2019

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Publisher : John Wiley & Sons
ISBN 13 : 1119669359
Total Pages : 3732 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis AICPA Professional Standards 2019 by : AICPA

Download or read book AICPA Professional Standards 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-10-08 with total page 3732 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services

Guide

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Publisher : John Wiley & Sons
ISBN 13 : 1948306034
Total Pages : 304 pages
Book Rating : 4.9/5 (483 download)

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Book Synopsis Guide by : AICPA

Download or read book Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-11-29 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issued under the authority of the AICPA’s Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this title contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 for the preparation, compilation and review of engagements. The most important update to this publication is the addition of a chapter on international reporting issues resulting from SSARS No. 24, which will become effective for periods ending on or after June 15, 2019. This edition also contains updates related to illustrative inquiries for review engagements and more illustrative accountant's reports.

Codification of Statements on Standards for Accounting and Review Services, Numbers 21 - 25

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1950688461
Total Pages : 416 pages
Book Rating : 4.9/5 (56 download)

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Book Synopsis Codification of Statements on Standards for Accounting and Review Services, Numbers 21 - 25 by : AICPA

Download or read book Codification of Statements on Standards for Accounting and Review Services, Numbers 21 - 25 written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-15 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the requirements for performing engagements in accordance with Statements on Standards for Accounting and Review Services (SSARS). This updated edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The guidance and related interpretations will help you apply the standards in specific circumstances. The codification also clearly shows amendments, deleted or superseded content, and conforming changes due to the issuance of other authoritative guidance. The codification contains all SSARSs, including SSARS No. 21, which is now effective, through SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. SSARS No. 25 further converges AR-C section 90 with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements, and minimizes differences with the auditing standards regarding concepts that are consistent regardless of the level of service performed on the financial statements.