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mitch44 mitch44
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Which of the following is a correct statement regarding review, compilation, and preparation services?

▸ A written engagement letter is not needed for a review, compilation or preparation service.

▸ The Statements on Standards for Accounting and Review Services (SSARS) clarity project used international standards as the base standard when revising the SSARS.

▸ CPAs must be independent of the client in a review service engagement and for an audit engagement.

▸ The amount of evidence accumulated in a review is minimal.
Textbook 

Auditing and Assurance Services


Edition: 17th
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majudomminickmajudomminick
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CPAs must be independent of the client in a review service engagement and for an audit engagement.

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