April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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63AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services
SCOPE
AR-C Section 60 establishes a framework and provides guidance for the performance of all SSARS engagements. Specific requirements for performing and reporting on particular SSARS engagements are in the relevant AR-C sections. SSARS engagements include:
- preparation,
- compilation, and
- review of management's financial statements.
- (AR-C 60.01)
DEFINITIONS OF TERMS
Source: AR-C 60.07. For definitions related to AR-C, see Appendix C, “Definitions for Preparation, Compilation, and Review—AR-C Standards”: Applicable financial reporting framework, Designated accounting standard setter, Engagement partner, Engagement team, Fair presentation framework, Financial reporting framework, Financial statements, Firm, General purpose financial statements, General purpose framework, Interpretive publications, Other preparation, compilation and review publications, Professional judgment, Prospective financial information.
OBJECTIVES AND LIMITATIONS OF SSARS ENGAGEMENTS
The objective of the accountant is to obtain an understanding of the general principles for engagements performed in accordance ...
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