This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information:
-Helps with establishing proven best-practices.
-Provides practical tools and resources to assist with compliance.
-Exposes potential pitfalls associated with independence and ethics requirements.
-SSae No. 18
-SSARS No. 23
-Preparation and compilation engagements now fall under the SSARSs
-The attestation engagements require an assertion from the responsible party
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