Description
Included in Preparation, Compilation and Review Staff Essentials, this CPE course provides fundamental training on the requirements associated with reporting on review engagements performed in accordance with SSARSs.
Objectives
- Identify the objective and framework of compilation engagements.
- Recognize the elements that comprise compilation engagements.
- Determine independence issues related to a compilation engagement.
Highlights
- The definition of a compilation engagement
- How a compilation engagement compares to other engagements
- The elements of a compilation engagement
- Independence
- Professional standards that apply to compilation engagements, including SSARS No. 21 - SSARS No. 23