Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016. This edition also contains some enhancive updates related to materiality in review engagements, professional skepticism, and more illustrative accountant’s reports. 

бухучет / налогообложение / аудит

зарубежная деловая литература

Guide: Preparation, Compilation, and Review Engagements, 2017

Audit Guide. Government Auditing Standards and Single Audits 2017

Audit Risk Alert. General Accounting and Auditing Developments, 2017/18

Accounting Guide: Brokers and Dealers in Securities 2017

Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

Depository and Lending Institutions- Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani

Audit and Accounting Guide: Investment Companies, 2017

Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

Health Care Entities, September 2017