This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information:
* Helps with establishing proven best-practices.
* Provides practical tools and resources to assist with compliance.
* Exposes potential pitfalls associated with independence and ethics requirements.
* SSAE No. 18
* SSARS No. 23
* Preparation and compilation engagements now fall under the SSARSs
* The attestation engagements require an assertion from the responsible party
Accounting Financial Accounting Finanzbuchhaltung Rechnungswesen