Miller Compilations and Reviews

Overview

Market Need
Miller Compilations & Reviews provides you with a fundamental, real-world approach for conducting the highest quality compilations and reviews. The book reduces the technical language of official pronouncements to easy-to-read and easy-to-understand advice and procedures. Designed to enhance the quality of your practice, it proceeds step by step to help you perform your engagements effectively and efficiently. The powerful CD-ROM delivers instant access to ...
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More About This Book

Overview

Market Need
Miller Compilations & Reviews provides you with a fundamental, real-world approach for conducting the highest quality compilations and reviews. The book reduces the technical language of official pronouncements to easy-to-read and easy-to-understand advice and procedures. Designed to enhance the quality of your practice, it proceeds step by step to help you perform your engagements effectively and efficiently. The powerful CD-ROM delivers instant access to engagement and client representation letters, compilation and review reports, and checklists for every aspect of an engagement.
How Title Meets Market Need
Throughout Miller Compilations & Reviews, a logical approach has been established in the sequencing of chapters to facilitate your performance of a successful engagement. The book begins with an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement. These chapters are extremely helpful to newly hired personnel who may not have yet been exposed to the professional standards and engagement performance standards that apply to compilation and review engagements. Most of the specific procedures that need to be performed in compilation and review engagements are thoroughly discussed and illustrated. The next section addresses specialized engagements. Each chapter identifies aspects of the specialized engagement that are different from the compilation or review of a corporation's financial statements that is based on generally accepted accounting principles. The final section deals with a variety of topics that are less often encountered by a practitioner. These topics rangefrom attestation standards for review engagements that do not involve financial statements to financial forecasts and projections. All chapters are characterized by a careful discussion of the relevant professional standards, in-depth analysis, and numerous illustrations.
Audience/Market Segments
Miller Compilations & Reviews is written primarily for CPA practitioners in public practice and private industry to perform compilations and reviews.
Primary Objective
The primary objective of Miller Compilations & Reviews is to provide practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It is designed to enhance the quality of your practice, and it proceeds step by step to help you perform your engagements more effectively and efficiently. Our experts translate the technical jargon of all applicable pronouncements-including explaining how the watershed GASB 34 relates to compilations and reviews. Moreover, the latest guidance on the new Management-Use-Only Compilation Engagement is right here.
About the CD-ROM
The CD-ROM provided with the Miller Compilations & Reviews contains electronic versions of the numerous practice aids: work programs, sample correspondence, and sample reports, plus additional checklists and evaluation forms and a detailed Disclosure Checklist.
          What's on Your Convenient Companion CD-ROM:
* General
* Letters
* Reports
* Workpapers
* Additional Compilations Workpapers
* Additional Review Workpapers
* Disclosure Checklist
* Administrative
* Cash Marketable Securities Workpapers
* Accounts & Notes Receivable Workpapers
* Inventory Workpapers
* Property, Plant, and Equipment Workpapers
* Prepaid & Accruals Workpapers
* Account Payable, Notes Payable and Long-Term Debt Workpapers
* Income Taxes Workpapers
* Equity, Revenue, Expense & Other Miscellaneous Workpapers
Product Overview
Our expert translates the technical jargon of all applicable pronouncements - including explanation of how the watershed GASB 34 relates to compilations and reviews. You'll get unbeatable guidance and a companion CD-ROM containing all the timesaving checklists, forms, and reports you'll need to perform thorough compilations and reviews.
Coverage
Chapters
Part I - Compiled and Reviewed Financial Statements
1.     An Overview of Compiled and Reviews Financial Statements
2.     Professional Standards of the CPA and the Firm
3.     Accepting the Engagement
4.     Performing the Engagement
5.     Completing the Engagement
6.     The Accountant's Report
Part II - Specialized Engagement
7.     Management-Use-Only Compilation Engagements
8.     OCBOA Financial Statements
9.     Personal Financial Statements
10.     Sole Proprietorship Financial Statements
11.     Partnership Financial Statements
12.     S Corporation Financial Statements
13.     Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities - Compilation and Review Engagements
Part III - Other Engagements
14.     Prescribed Forms - Compilation Engagements
15.     Attestation Standards
16.     Interim Financial Information - Review Engagements
Features/Benefits
The 2002 Edition of Miller Compilations & Reviews has been updated throughout with the very latest information on:
* Newly revised chapter (Chapter 15) discusses SSAE-10 (Attestation Standard: Revision and Recodification), which amended and recodified SSAE-1 through SSAE-9.
* Integration of Compilation and Review Alert-2001/2002, including guidance on the use of accounting and general ledger services offered through the Internet, expected standards for the performance of so-called controllership services, reporting responsibilities on financial statements included in management consulting services reports, suggested minimum documentation strategies for engagements, analytic procedures for initial review engagements, and reporting strategies when a client does not follow the standards established by FAS-142 (Goodwill and Other Intangible Assets).
* SAS-93 (Omnibus Statement on Auditing Standards-2000)
* Auditing Interpretation (December 2000) (Quantitative Measures of Materiality in Evaluating Audit Findings)
* Auditing Interpretation (December 2000) (Considering the Qualitative Characteristics of Misstatements)
* Auditing Interpretation (December 2000) (The Meaning of the Term Misstatement)
* FAS-141 (Business Combinations)
* FAS-142 (Goodwill and Other Intangible Assets)
* FAS-143 (Accounting for Asset Retirement Obligations)
* FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets)
* GASB-37 (Basic Financial Statements-and Management's Discussion and Analysis-for State and Local governments: Omnibus)
* GASB-38 (Certain Financial Statement Note Disclosures)

Author Biography: Larry P. Bailey is a Professor of Accounting at Rider University in Lawrenceville, New Jersey, where he teaches auditing and financial accounting. Dr. Bailey earned a B.S. degree in business from Concord College and a Master's and Ph.D. from the University of Pennsylvania. He is a Certified Public Accountant (Virginia) and has worked in public accounting (Arthur Young & Company), in government (intern for the State of New Jersey), and as an educational consultant.

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Product Details

  • ISBN-13: 9780735532700
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 8/28/2002
  • Edition description: Older Edition
  • Edition number: 1
  • Pages: 987
  • Product dimensions: 6.24 (w) x 9.14 (h) x 1.58 (d)

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