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Ep. 2 - ARSC April 28, 2009 Exposure Draft - Review of Independence Issues (Part 2)

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Contenuto fornito da Attest Standards. Tutti i contenuti dei podcast, inclusi episodi, grafica e descrizioni dei podcast, vengono caricati e forniti direttamente da Attest Standards o dal partner della piattaforma podcast. Se ritieni che qualcuno stia utilizzando la tua opera protetta da copyright senza la tua autorizzazione, puoi seguire la procedura descritta qui https://it.player.fm/legal.
On April 28, 2009, the AICPA’s Accounting and Review Services Committee released an exposure draft that would revise the standards for compilation and review engagements. The changes, designed to address concerns of small businesses, users of small-business financial statements and CPAs who serve smaller entities, would allow an accountant to issue a review report on financial statements when also performing nonattest services that were designed to improve the reliability of the client's financial information. In addition, the proposed standard would harmonize review standards with the International Auditing and Assurance Standards Board’s review standard ISRE No. 2400 as well as recodify AR section 100, Compilation and Review of Financial Statements, into separate chapters for compilation and review engagements. In this podcast, the staff liaison to the ARSC and the Chair of the ARSC Reliability Task Force continue their discussion of the proposed SSARSs.
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Serie archiviate ("Feed non attivo" status)

When? This feed was archived on April 16, 2022 09:53 (2y ago). Last successful fetch was on September 18, 2021 20:10 (2+ y ago)

Why? Feed non attivo status. I nostri server non sono riusciti a recuperare un feed valido per un periodo prolungato.

What now? You might be able to find a more up-to-date version using the search function. This series will no longer be checked for updates. If you believe this to be in error, please check if the publisher's feed link below is valid and contact support to request the feed be restored or if you have any other concerns about this.

Manage episode 227720798 series 1021179
Contenuto fornito da Attest Standards. Tutti i contenuti dei podcast, inclusi episodi, grafica e descrizioni dei podcast, vengono caricati e forniti direttamente da Attest Standards o dal partner della piattaforma podcast. Se ritieni che qualcuno stia utilizzando la tua opera protetta da copyright senza la tua autorizzazione, puoi seguire la procedura descritta qui https://it.player.fm/legal.
On April 28, 2009, the AICPA’s Accounting and Review Services Committee released an exposure draft that would revise the standards for compilation and review engagements. The changes, designed to address concerns of small businesses, users of small-business financial statements and CPAs who serve smaller entities, would allow an accountant to issue a review report on financial statements when also performing nonattest services that were designed to improve the reliability of the client's financial information. In addition, the proposed standard would harmonize review standards with the International Auditing and Assurance Standards Board’s review standard ISRE No. 2400 as well as recodify AR section 100, Compilation and Review of Financial Statements, into separate chapters for compilation and review engagements. In this podcast, the staff liaison to the ARSC and the Chair of the ARSC Reliability Task Force continue their discussion of the proposed SSARSs.
  continue reading

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