Statements on Standards for Accounting and Review Services: Clarification and Recodification (Paperback)

60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 01–A50

Objective 05

Definitions 06

70 Preparation of Financial Statements 01–A20

Exhibit—Other Preparation, Compilation and Review Publications A50

Appendix—Preparation of Financial Statements Versus Assistance in Preparing Financial Statements A19

Exhibit—Illustrative Engagement Letter A20

80 Compilation Engagements 01–A43

Exhibit A—Illustrative Engagement Letters A42

Exhibit B—Illustrative Examples of the Accountant’s Compilation Report on Financial Statements A43

90 Review of Financial Statements 01–A1 47

Appendix A—Analytical Procedures the Accountant May Consider Performing When Conducting a Review of Financial

Statements A143

Appendix B—Unusual or Complex Situations to Be Considered by the Accountant When Performing Inquiry Procedures in a Review of Financial Satements A144

Exhibit A—Illustrative Engagement Letters A145

Exhibit B—Illustrative Representation Letter A146

Exhibit C—Illustrations of Accountant’s Review Reports on Financial Statements A147