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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

58AT-C 305 Prospective Financial Information

SCOPE

AT-C 305's guidance applies to all examination and agreed-upon procedures engagements on prospective financial information and supplements the guidance in AT-C 105. On every attestation engagement, CPAs must comply with AT-C 105 and one of the service sections. For AT-C 305, CPAs must comply with AT-C 205 on examination engagements or AT-C 215 on agreed-upon procedure engagements. (AT-C 305.01 and .04) See the chapter on the AT-C Preface for more information about the AT-C section structure. Note that a practitioner is prohibited by AT-C standards from performing a review of prospective information. (AT-C 305.05) Prospective financial information included in this section may be prospective financial statements or partial presentations.

DEFINITIONS OF TERMS

See Appendix B, “Definitions of Terms—Attestation Engagements,” for definitions ...

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Wiley Practitioner's Guide to GAAS 2022

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Publisher Resources

ISBN: 9781394152704Purchase Link