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Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements

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A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including:
  • Developments in the conceptual framework
  • New and proposed independence interpretations
  • Consideration of materiality in a review engagement
  • Going concern considerations
  • Restatement of prior year financial statements