Two proposed SSARS, Performance of Review Engagements and Standards for Accounting and Review Services, exposed for comment.
Position | Accounting & auditing news |
The AICPA's Accounting and Review Services Committee has issued two exposure drafts for comment. One of them, the proposed Statement on Standards for Accounting and Review Services Performance of Review Engagements would revise SSARS No. 1 to expand on previously provided guidance on analytical procedures, inquiries, and other review procedures; provide inquiries regarding fraud in a review engagement and require representations regarding fraud in the management representation letter; and clarify and provide guidance regarding workpaper documentation in a review engagement.
The proposed statement would be effective for reviews of financial statements for periods ending on or after Dec. 15, 2004.
Standards for Accounting and Review Services, the other proposed statement, establishes a SSARS hierarchy. In addition, it addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec...
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