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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

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 quality review, Engagement quality reviewer, Engagement team, Fair presentation framework, Financial reporting framework, Financial statements, Firm, General purpose financial statements, General purpose framework, Interpretive publications, Network, Network firm, Other preparation, compilation and review publications, Partner, Personnel, Professional judgment, Professional standards, Prospective financial information, Special purpose financial statements, ...

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Publisher Resources

ISBN: 9781394152704Purchase Link