Changes in Compilation and Review standards.
The changes to the standards are the biggest in more than 30 years.
SSARS No. 19, Compilation and Review Engagements, was issued in December 2009, reflecting the biggest changes to the compilation and review standards since 1978. The AICPA recently developed a new guide, Compilation and Review Engagements, that is now available electronically and in paperback. This guide includes illustrative engagement and representation letters, sample compilation and...
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