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Practice Issues - Compilation and Review Update
Item 31
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Steven C. Fustolo, CPA, MBA
Objective: To review selected practice issues important in compilation and review engagements.
This course consists of an accumulation of practice issues relating to compilation and review engagements that have been addressed in peer reviews, compilation and review alerts and practice bulletins, including: ? SSARS 8 internal-use financial statements ? SSARS 9 ? Responsibility for fraud, internal control and growing concern in compilation and review engagements ? Representation letters in review engagements ? Personal financial statements ? Using staff ? Compiling pro forma financial information ? Compiling and reviewing OCBOA statements ? Legends on financial statements, and more.
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