Anda belum login :: 31 May 2023 04:31 WIB
A New Approach To Compilations
Madray, J. Russell
Conant, Diane S.
Article from Bulletin/Magazine
Journal of Accountancy vol. 189 no. 4 (2000)
Perpustakaan Pusat (Semanggi)
1 (dapat dipinjam: 0)
Lihat Detail Induk
After years of attempts to alter the requirements or exempt certain services, the AICPA accounting and review services committee (ARSC) has issued an exposure draft that seeks to make fundamental changes in compilation engagements. The December 31, 1999, ED would revise Statement on Standards for Accounting and Review Services (SSARS) no. 1, Compilation and Review of Financial Statements, which established performance and reporting standards for compilation and review engagements. Previous auditing standards required accountants to add a disclaimer to the unaudited financial statements they were associated with. Exhibit 1 provides an overview of the changes the new ED proposes.
Klik untuk menuliskan opini Anda tentang koleksi ini!
Copyright © 2006, 2007
Unika Atma Jaya
, all rights reserved
Process time: 0.09375 second(s)