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Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements
Hugh Parker , Kimberly Burke
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
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