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ArtikelA New Approach To Compilations  
Oleh: Madray, J. Russell ; Conant, Diane S.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 189 no. 4 (2000), page 36-44.
Topik: ACCOUNTING; new approach; compilations
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.10
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelAfter 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.
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