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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

65AR-C 80 Compilation Engagements

SCOPE

AR-C 80 applies when an accountant has been engaged to compile financial statements. Section 80 may also apply to prospective financial information, pro forma information, or other historical or prospective financial information. (AR-C 80.01) When engaged to compile pro forma financial information, the accountant must also comply with the requirements in AR-C 120. When performing a compilation engagement, the accountant does not provide any assurance as to the accuracy or completeness of management's information or gather evidence to express an opinion or a conclusion on the financial statements. (AR-C 80.02)

OBJECTIVES AND LIMITATIONS OF COMPILATION ENGAGEMENTS

It is important to note that the requirements in AR-C 60 apply to all SSARS engagements, including ...

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Wiley Practitioner's Guide to GAAS 2022

Wiley Practitioner's Guide to GAAS 2022

Joanne M. Flood

Publisher Resources

ISBN: 9781394152704Purchase Link