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The document outlines different types of engagements in accounting and the applicable standards and levels of assurance or opinion. Audit engagements performed under GAAS or PCAOB standards result in an unqualified, qualified, adverse or disclaimer of opinion. Reviews provide negative assurance while examinations provide positive assurance. Compilations provide no assurance.
The document outlines different types of engagements in accounting and the applicable standards and levels of assurance or opinion. Audit engagements performed under GAAS or PCAOB standards result in an unqualified, qualified, adverse or disclaimer of opinion. Reviews provide negative assurance while examinations provide positive assurance. Compilations provide no assurance.
The document outlines different types of engagements in accounting and the applicable standards and levels of assurance or opinion. Audit engagements performed under GAAS or PCAOB standards result in an unqualified, qualified, adverse or disclaimer of opinion. Reviews provide negative assurance while examinations provide positive assurance. Compilations provide no assurance.
Compilations F/F SSAES No Assurance Examination F/F SSAES Positive Compilation F/P SSAES No Assurance Examinaiton F/P SSAES Positive
Review F/S SSARS Negative
Review F/S SAS Negative Review F/S PCAOB Negative
Letters to Underwriters PCAOB? Positive/Negative
Examination - Subject MatteSSAES Positive
Review - Subject Matter Negative
Examination - Pro Forma SSAES Positive
Review - Pro Forma SSAES Negative
Agreed Upon Procedure SSAES No Assurance
Examination - MDA SSAES Positive
Review - MDA SSAES Negative
Examination - Compliance SSAES Positive
Examinaiton - I/C SSAES Positive
SPF = Special Purpose Framework
F/S = Financial Statements F/F = Financial Forecast F/P = Financial Projection MDA = Management, Discussion, and Analysis Restrcited No No No No Yes No Yes Yes Yes