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You are preparing to issue a report on the compilation of financial statements for a nonpublic ...

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You are preparing to issue a report on the compilation of financial statements for a nonpublic ...

You are preparing to issue a report on the compilation of financial statements for a nonpublic company. Prior to issuing the report you should

▸ read the financial statements to determine if they are free from obvious material errors.

▸ perform analytical procedures to determine if they are free from material misstatements.

▸ perform tests of balances on selected accounts to determine if they are free from material misstatements.

▸ perform limited control tests to determine if there are any material misstatements.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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