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电子书_编制和审核财务报表(英文)270页

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文本描述
Notice to Readers
Engagement Essentials: Preparation, Compilation, and Review of Financial Statements
is
intended solely for use in continuing professional education and not as a reference. It does not
represent an official position of the Association of International Certified Professional
Accountants, and it is distributed with the understanding that the author and publisher are not
rendering legal, accounting, or other professional services in the publication. This course is
intended to be an overview of the topics discussed within, and the author has made every attempt
to verify the completeness and accuracy of the information herein. However, neither the author
nor publisher can guarantee the applicability of the information found herein. If legal advice or
other expert assistance is required, the services of a competent professional should be sought.
2017 Association of International Certified Professional Accountants, Inc. All rights reserved.
This work may not be copied or otherwise distributed without the express written permission of
the AICPA. For information about the procedure for requesting permission to make copies of
any part of this work, please email copyright@aicpa with your request. Otherwise, written
requests should be mailed to the Permissions Department, AICPA, 220 Leigh Farm Road,
Durham, NC 27707-8110.
Course Code: 746103
FCRE GS-0417-0A
Revised: March 2017
You can qualify to earn free CPE through our pilot testing program.
If interested, please visit aicpa at http://apps.aicpa/secure/CPESurvey.aspx.
For information about the procedure for requesting permission to make copies of any part of this
work, please emailcopyright@aicpa with your request. Otherwise, requests should be
written and mailed to Permissions Department, 220 Leigh Farm Road,
Durham, NC 27707-8110 USA.
Copyright 2017Table of Contents 1
TABLE OF CONTENTS
Chapter 1 ..... 1-1
Introduction to Preparation, Compilation, and Review Engagements....... 1-1
Reporting on Financial Statements1-2
Evolution of Engagements to Prepare Financial Statements ........ 1-5
Hierarchy of Standards and Guidance ....... 1-9
Quality Control in Engagements Performed Under SSARSs ....... 1-11
Peer Review .......... 1-16
Summary ... 1-18
Practice Questions1-20
Chapter 2 ..... 2-1
Pre-engagement Considerations .... 2-1
Financial Statement Considerations ........... 2-2
Other Accounting Frameworks ...... 2-4
Independence and Ethics ... 2-8
Acceptance and Continuance of Client Relationships ..... 2-13
Summary ... 2-17
Practice Questions2-18
Chapter 3 ..... 3-1
Performing an Engagement to Prepare Financial Statements ....... 3-1
Objective and Scope .......... 3-2
AICPAUnauthorized Copying Prohibited
2 Table of Contents Copyright 2017 AICPAUnauthorized Copying Prohibited
Performance Requirements3-5
Documentation for Engagements to Prepare Financial Statements ....... 3-10
Summary ... 3-12
Practice Questions3-13
Chapter 4 ..... 4-1
Performing Compilation Engagements ....... 4-1
Compilation Framework and Objectives .... 4-2
Compilation Performance Standards ......... 4-7
Documentation for Compilation Engagements ... 4-10
Summary ... 4-14
Practice Questions4-15
Chapter 5 ..... 5-1
Reporting on Compilation Engagements ... 5-1
Standard Compilation Reports ....... 5-2
Common Modifications to Standard Compilation Reports5-4
Reporting on SPF Financial Statements ... 5-11
Summary ... 5-13
Chapter 6 ..... 6-1
Other Compilation Engagements ... 6-1
Compiling Accounts, Elements, or Items of Financial Statements6-2
Compilation Engagements for Pro Forma Financial Information ... 6-4
Compilation Engagements for Prospective Financial Statements . 6-8
Compilation Engagements for Interim Financial Statements ...... 6-10
Summary ... 6-13
Chapter 7 ..... 7-1
Performing Review Engagements ... 7-1
Review General Principles and Objective ... 7-2。