Applicable standards for conducting reviews

  • Creator
    Topic
  • November 1, 2015 at 6:18 pm #197911
    Anonymous
    Inactive

    All,

    A question about reviews. I was going through Becker and it seems like it is possible that four different standards could apply to reviews depending on the time period/issuer vs. non-issuer:

    1. Review with any dates, non-issuer: SSAR

    2. Review of interim, non-issuer: SAS

    3. Review of interim, issuer: PCAOB

    4. Review of MD&A/prospective statements: SSAE

    Is that correct or have I finally lost it?

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