A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: Developments in the conceptual frameworkNew and proposed independence interpretationsConsideration of materiality in a review engagementGoing concern considerationsRestatement of prior year financial statements
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Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements
A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: Developments in the conceptual frameworkNew and proposed independence interpretationsConsideration of materiality in a review engagementGoing concern considerationsRestatement of prior year financial statements