Search results with tag "Upon procedures"
ISRS 4400 Revised Agreed Upon Procedures Final - IFAC
www.ifac.orgISRS 4400 (Revised) ― Agreed-Upon Procedures Engagements Page 8 of 33 Professional Judgment 18. The practitioner shall exercise professional judgment in accepting, conducting and reporting on an agreed-upon procedures engagement, taking into account the circumstances of the engagement. (Ref: Para. A21–A23) Engagement Level Quality Control 19.
INTERNATIONAL STANDARD ON RELATED SERVICES 4400 ...
www.ifac.orgwhich the agreed-upon procedures have been applied; (d) A statement that the procedures performed were those agreed upon with the recipient; (e) A statement that the engagement was performed in accordance with the International Standard on Related Services applicable to agreed-upon procedures engagements, or with relevant national
PPC Library Template Report - Thomson Reuters
tax.thomsonreuters.comMay 01, 2017 · Agreed-Upon Procedures--Prior to SSAE No. 18 For engagements to apply agreed-upon procedures under the AICPA attestation standards prior to SSAE No. 18. Compilation of Forecast--Prior to SSAE No. 18 For engagements to compile a forecast (prospective financial information)--prior to SSAE No. 18. Compilation of Projection--Prior to …
Statement on Standards for Attestation Engagements 19
us.aicpa.org.02 An agreed-upon procedures engagement is an attestation engagement in which a practitioner performs specific procedures on subject matter and reports the findings without providing an opinion or conclusion. The subject matter …
Uniform CPA Examination Blueprints - American Institute of ...
us.aicpa.org• Attestation engagements - Examinations, reviews or agreed-upon procedures engagements that a newly licensed CPA may perform in accordance with the requirements set forth by the AICPA’s Auditing Standards Board. • Accounting and review service engagements - Preparation, compilation and
Town of Nahant 334 Nahant Road, Nahant, MA …
www.nahant.orgTown of Nahant 334 Nahant Road, Nahant, MA 01908 Telephone: (781) 581-0088 FAX (781) 593-0340 Management Representation Letter – Applying Agreed-Upon Procedures
INTERNATIONAL STANDARD ON RELATED SERVICES 4400 ...
www.ifac.orgENGAGEMENTS TO PERFORM AGREED-UPON PROCEDURES REGARDING FINANCIAL INFORMATION 371 ISRS 4400 RELATED SERVICES Introduction 1. The purpose of this International Standard on Related Services (ISRS) is to
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