Review Engagements
Free CPA AUD (Auditing & Attestation) lesson in Forming Conclusions and Reporting. 16 min read, ~2,336 words.
SSARS 21 (AR-C 90) governs review engagements on historical financial statements of nonissuers. Limited (negative) assurance, "we are not aware of any material modifications that should be made", substantially less in scope than an audit. Procedures are limited to inquiry and analytical procedures, no test of details, no test of...
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What this lesson covers
- Content
- Example 1
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- IV.C3
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