鉴证业务的业务类型包括Examination, review, agreed-upon procedures report。鉴证业务的对象包括Agreed-upon procedures, Financial forecasts and projections (预测报表),Pro forma financial statements(按假设事项去调整历史的财务报表,比如说明年要去合并一家公司, 我们可能要出一个合并后的报表,那如果我们是3年前合并...
鉴证业务的业务类型包括:Examination,review,agreed-upon procedures report。 鉴证业务的对象包括: Agreed-upon procedures,Financial forecasts and projections (预测报表); Pro forma financial statements(按假设事项去调整历史的财务报表,比如说明年要去合并一家公司,我们可能要出一个合并后的报表,那如果我们是3年前合...
ASB Meeting May 13-15, 2014 Prepared by: Judith Sherinsky (April 2014) Page 1 of 26 Agenda Item 3F Chapter 4,”Agreed-Upon Procedures Engagements” of the Proposed Clarified Attestation Standards (Marked from the July 24, 2013 Exposure Draft) Chapter 4—Agreed-Upon Procedures Engagements ...
to reflectconformingchangesnecessaryduetotheissuanceofSASNos.122–126.] Agreed-UponProceduresEngagements .03Anagreed-uponproceduresengagementisoneinwhichapractitioner isengagedbyaclienttoissueareportoffindingsbasedonspecificprocedures performedonsubjectmatter.Theclientengagesthepractitionertoassistspec- ifi...
19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201) STUDY UNITS TWENTY 20.1 OVERVIEW 20.2 AUDITS IN ACCORDANCE WITH AU 801, COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL AS...
Use of the report is not restricted. d. The practitioner sets the criteria to be used in the determination of findings. 正确答案:A 分享到: 答案解析: Choice "A" is correct. One of the conditions/policies that must exist in an agreed-upon procedures attestation engagement is that the pract...
(hereina terre erredtoasapractitioner)isengagedtoissueordoes issueanexamination,areview,oranagreed-uponproceduresreportonsubject matter,oranassertionaboutthesubjectmatter(herea terre erredtoastheas- sertion),thatistheresponsibilityo anotherparty. 2 [Revised,January2015,to re ectcon ormingchangesnecessary...
201 Agreed–Upon Procedures Engagements 301 Financial Forecasts and Projections 401 Reporting on Pro Forma Financial Information 501 Reporting on an Entity s Internal Control Over Financial Reporting [See PCAOB Release No. 2004–008.] 9501 Reporting on an Entity s Internal Control Over Financial Report...
215 Agreed-Upon Procedures Engagements 300 Subject Matter 305 Prospective Financial Information 310 Reporting on Pro Forma Financial Information 315 Compliance Attestation 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reportin...
While reading the interpretation to answer Bruce’s question, you realize that you’ve stumbled upon the answer to Samantha’s situation: As long as Samantha obtained the mortgage under the bank’s normal lending procedures, terms, and requirements, and as long as she doesn’t change the terms...