Browse The Auditing and Attestation (AUD)
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- 13.1 Types of Opinions: Unmodified/Unqualified, Qualified, Adverse, Disclaimer
- 13.2 Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
- 13.3 Comparative Financial Statements, Predecessor Auditors
- 13.4 Supplementary and Other Information in Documents Containing Audited F/S
- 13.5 Omission or Inconsistency of Required Disclosures
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- 20.2 Advanced IT Environments (Cloud, Mobile, IoT)
- 20.4 Data Analytics and Automated Tools in Audit
- 20.3 IT General Controls Testing and Documentation
- 20.5 Cybersecurity Essentials for Auditors
- 20.6 Considerations for System and Organization Control (SOC) for Cybersecurity
- 20.1 IT Auditing Fundamentals
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- 21.1 Overview of Forensic Accounting
- 21.2 Fraud Examination Methods and Testing
- 21.3 Data Mining for Irregularities
- 21.4 Litigation Support and Expert Witness Services
- 21.5 Ethics and Independence in Forensic Engagements
- 21.6 Tools and Technologies in Forensic Audits
- 21.7 Additional Considerations for Forensic Audits
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- 22.5 Challenges and Evolving Standards in ESG
- 22.1 Emerging ESG Reporting Frameworks
- 22.2 Integrating ESG Risk into the Audit Process
- 22.3 Communicating ESG Results and Impact on External Reporting
- 22.4 ESG Metrics and Verification Techniques
- 22.6 ESG Assurance Engagements Under AICPA Standards
- 22.7 Future Outlook: ESG and Investor Demands
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Chapter 16: Review, Compilation, and Preparation Engagements
In this section
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Standards for Accounting and Review Services (SSARS)
A comprehensive guide to SSARS engagements, including compilation, review, and preparation services for nonpublic entities, covering AR-C Sections 60, 70, 80, and 90.
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Form, Content, and Limitations of a Review Report
Learn the essentials of review engagements, focusing on limited assurance, key procedures, report structure, and professional standards under AR-C Section 90.
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Compilation Reports and Disclaimers of Assurance
Understand how CPAs conduct compilation engagements, the nature of disclaimers of assurance, regulatory requirements, and how compilation reports differ from audit or review engagements under SSARS regulations.
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Preparation Engagements and No Assurance Provided
Explore how CPAs prepare financial statements under AR-C Section 70, delineating responsibilities, highlighting differences from compilation engagements, and underscoring the 'no assurance' requirement. Ideal for small businesses and practitioners seeking guidance on cost-effective, limited-scope engagements.
