Specifically designed for compilation, preparation, and review practitioners and their staff, this course will provide you with an overview, update, and hands-on application for performing compilation, preparation, and review engagements. You will learn the ins and outs of SSARS No. 21, Clarification and Recodification, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago, and how the standard differs from SSARS No. 19. Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements. This course will walk you through the content of The Essential SSARS 21 Implementation Toolkit, which is a comprehensive resource to help ensure that you satisfy professional, ethical, and technical requirements for all SSARS No. 21 services -- highlighting the changes from SSARS No. 19.
Learning Objectives
- Understand and apply SSARS No. 21, Clarification and Recodification
- Be familiar with preparation, compilation, and review program examples
- Be aware of the most recent reports and other required communication
- Keep abreast of the ARSC agenda items and projects
- Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
Major Topics
- SSARS No. 21, Clarification and Recodification
- Comprehensive sample engagement work programs for every level of SSARS No. 21 service
- Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 service
- Other current ARSC agenda items and projects
