audit review going concern1 [AUD] SSARS ( preparation compilation review interim audit ) SSARS info in the form of FS that is the representation of mgt SSARS > accounting & review service committee * GAAP > FASB / single audit > GAO 1. Preparation Preparation Not preparation Preparing a working trial balance Preparing standard monthly journal entries reproducing client-prepared FS, without modification Drafting Notes for the client(not SSARS) Engagement letter ( no rep letter) > mgt.. 2024. 3. 4. 이전 1 다음 반응형
