This course covers the fundamentals you need to know to perform compilation engagements. You will learn about Statements on Standards for Accounting and Review Services (SSARSs) and the performance requirements and reporting considerations for compilation engagements. Thereafter, learn about the differences regarding the procedures and reporting requirements for special purpose or other types of compilation engagements.
Course ID: CL4CE
Engagement Essentials: Compilation of Financial Statements
- Identify the performance requirements applicable to compilation engagements.
- Recall the different reporting options associated with compilation engagements.
- Identify the documentation requirements applicable to compilation engagements.
- Compilation engagement fundamentals
- Performing and reporting on compilation engagements
- Special purpose and other compilation engagements, including compilation of prospective financial information and pro forma
- Latest developments
- Sample compilation reports