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In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012.

ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013.

Both cases involve financial statement fraud, auditor deception and some lessons to be learned.

Crossing the Line - Cases in Financial Statement Fraud and Auditor Deception (1 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
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Suggested Courses

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012.

ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013.

Both cases involve financial statement fraud, auditor deception and some lessons to be learned.

Crossing the Line - Cases in Financial Statement Fraud and Auditor Deception (1 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
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Similar Courses

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012.

ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013.

Both cases involve financial statement fraud, auditor deception and some lessons to be learned.

Crossing the Line - Cases in Financial Statement Fraud and Auditor Deception (1 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
Suggested Courses

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012.

ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013.

Both cases involve financial statement fraud, auditor deception and some lessons to be learned.

Crossing the Line - Cases in Financial Statement Fraud and Auditor Deception (1 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
Course Details

Practice Issues - Compilation and Review Update [Including SSARS Nos. 21-26] (Course Id 1833)

Updated / QAS / Registry
  Add to Cart 
Author : Steven C Fustolo, CPA, MBA
Course Length : Pages: 311 ||| Word Count: 11,6843 ||| Review Questions: 116 ||| Final Exam Questions: 100
CPE Credits : 20.0
IRS Credits : 0
Price : $129.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Auditing - Auditing for Course Id 1833
Description :

The objective of this course is to inform the reader of the various changes made to the compilation and review standards by the AICPA’s Accounting and Review Services Committee (ARSC), and to address practice issues related to compilation and review engagements.
The first chapter of this course consists of an overview of SSARS No. 21, as amended by SSARS Nos. 22 through 26, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement, There is also a discussion of the new Quality Management (QM) Standards in SSARS No. 26.
The remainder of the course consists of practice issues in compilation and review engagements. Topics include a discussion of an accountant’s responsibility for fraud, internal control and going concern, representation letters for review engagements, personal financial statements, tax-basis financial statements, legends on financial statements, accountant’s liability in compilation and review engagements, saving time in engagements, ethics and independence issues, and more. The focus of the course is to identify, recognize and recall the rules pertaining to various pronouncements, including those related to recent developments.
Usage Rank : 24500
Release : 2024
Version : 1.0
Prerequisites : General understanding of compilation and review standards.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Best Practices
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 24-Apr-2024
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 1833
Keywords : Auditing, Practice, Issues, Compilation, Review, Update, [Including, SSARS, Nos., 21-26], cpe, cpa, online course
Learning Objectives :

Chapter 1
SSARS Nos. 21-25

After reading the course material, you will be able to:
  • Identify some of the changes in SSARS No. 21, as amended, that are and are not carried over from auditing standards
  • Identify engagement types that are and are not authorized under SSARS No. 21
  • Recall whether the preparation of financial statements standard is an attest or nonattest service
  • Recognize the term that is assigned to engagements performed on the cash, tax and regulatory bases of accounting
  • Recognize a criterion for an accountant to perform a preparation engagement
  • Recall whether a preparation engagement under AR-C 70 is subject to peer review
  • Identify whether a report is required in a preparation of financial statements engagement under AR-C 70
  • Recognize what the reporting requirements are, if any, when a "no assurance" legend is omitted from prepared financial statements under the AR-C 70 standards
  • Recognize an acceptable location in which to place the description of a special purpose framework in a preparation of financial statements engagement
  • Identify where to disclose GAAP departures in a preparation of financial statements engagement
  • Recognize whether an accountant and a client must sign an engagement letter for a preparation of financial statements engagement under AR-C 70
  • Recall the objective of a compilation engagement under AR-C 80 of SSARS No. 21
  • Identify some procedures that must be performed in a compilation engagement under AR-C 80 of SSARS No. 21
  • Recognize some of the changes made to the compilation report under SSARS No. 21 including those related to special purpose frameworks and GAAP departures, among others
  • Recall how an accountant should report when there is a lack of independence in a compilation engagement
  • Identify who should sign a representation letter in a review engagement
  • Recognize a procedure that should be done when performing analytical procedures in a review engagement
  • Identify which party is responsible for determining that engagement team members have appropriate competence and capabilities to perform a SSARS engagement
  • Identify one of the requirements in SSARS No. 24 when reporting on an international financial reporting framework

Chapter 2
Practice Issues - Parts 1 and 2

After reading the course material, you will be able to:
  • Identify the reporting options for controllers who seek to issue financial statements
  • Recognize the accountant’s responsibility for reporting fraud in compilation and review engagements
  • Identify the types of analytical procedures that can and cannot be used in a review engagement
  • Recognize certain terms used as the basis for evaluating going concern in a review engagement
  • Identify factors that may or may not suggest there is a potential going-concern problem in a compilation or review engagement
  • Identify the period of time that defines “reasonable period of time” in going concern
  • Recognize the threshold to evaluate an Altman Z Score
  • Identify an example of a deferred M-1 that is eliminated by tax-basis financial statements
  • Recognize some of the general rules for tax-basis financial statements
  • Identify the options available to report on supplementary information in a compilation or review engagement
  • Recognize the general disclosure rules when issuing a compilation report on a specified element
  • Identify when a management representation letter is required and some general rules pertaining to such letters
  • Identify a prescribed form and the options for reporting on personal financial statements
  • Identify examples of simpler reporting options to issuing GAAP financial statements
  • Identify provisions to incorporate into engagement letters to protect the accountant against liability claims
  • Recognize the privity standard as it relates to the accountant’s liability to third parties

Chapter 3
Ethics and Independence Rules - SSARS Engagements

After reading the course material, you will be able to:
  • Recognize the general rules to maintain independence when an accountant performs non-attest services for an attest client
  • Identify when independence is impaired in certain situations in which an accountant performs non-attest services for an attest client
Course Contents :

Chapter 1 - SSARS Nos. 21-26

I.  Overview of the New Standards- SSARS Nos. 21-26

A.  Issued

B.  Effective Date

C.  Objective

D.  Background

II.  AR-C Section 60- General Principles for SSARSs

A.  Introduction

B.  Key Changes Made in AR-C 60

C.  General Requirements for Performing SSARS Engagements- AR-C 60

Review Questions

III.  AR-C Section 70- Preparation of Financial Statements

A.  Introduction

B.  Scope of AR-C 70

C.  Summary of a Preparation of Financial Statements Engagement

D.  General Rules -Preparation Engagement Under AR-C 70

E.  Specific Rules for Preparing Financial Statements per AR-C 70

F.  Documentation in a Preparation Engagement

G.  Engagement Letter- Preparation of Financial Statements Engagement

H.  Exhibit —Illustrative Engagement Letter - Preparation Engagement

I.  Illustrative Financial Statements -AR-C 70

Review Questions

IV.  AR-C Section 80- Compilation Engagements

A.  Introduction

B.  Scope of AR-C 80- Compilation Engagements

C.  Objective of a Compilation Engagement

D.  Requirements- Compilation Engagements- AR-C 80

E.  Engagement Letter- Compilation

F.  Compilation Procedures

G.  The Accountant’s Compilation Report

H.  Examples of the Accountant’s Compilation Reports on Financial Statements

I.  Documentation in a Compilation Engagement

Review Questions

V.  AR-C Section 90: Review of Financial Statements

A.  Introduction

B.  Scope of AR-C 90- Review Engagements

C.  Objective

D.  Requirements for Performing a Review Engagement Under AR-C 90

E.  Communication with Management and Those Charged with Governance

F.  Understanding of the Industry

G.  Knowledge of the Entity

H.  Designing and Performing Review Procedures

I.  Materiality in a Review Engagement   (NEW per SSARS No. 25)

J.  Analytical Procedures

K.  Inquiries of Management   (NEW per SSARS No. 25)

L.  Related Party Transactions

M.  Accountant Becomes Aware  of  Material Misstatements (NEW per SSARS No. 25)

N.  Reconciling the Financial Statements to the Underlying Accounting Records

O.  Evaluating Review Evidence Obtained from the Procedures Performed

P.  Written Representations in a Review Engagement

Review Questions

Q.   Reporting on the Financial Statements

R.  Review Documentation

Review Questions

VI.  SSARS No. 26: Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services

A.   General

B.   Overview of SSARS No. 26

C.   SSARS No. 26 Amendments to AR-C 60 of SSARS No. 21:

D.   Changes made to AR-C 60 regarding Quality Management of a SSARS Engagement

E.   SSARS No. 26 Amendments to AR-C 70 - Preparation of Financial Statements

F.   SSARS No. 26 Amendments to AR-C 80 - Compilation Engagements

G.   SSARS No. 26 Amendments to AR-C 90 - Review of Financial Statements

H.   SSARS No. 26 Amendment to AR-C 90 – Review Engagement Letter

Review Questions

VII.  AR-C Section- Special Considerations—International Reporting Issues

Review Questions

 Chapter 2 - Practice Issues - Part 1

VIII.  Practice Issues - Part 1

A.  Controllers Issuing Financial Statements

B.  Distributing Draft Financial Statements

C.  Consideration of Fraud in a Compilation and Review Engagement

D.  Analytical Procedures in a Review Engagement

E.  Using Staff in a Compilation or Review Engagement

F.  Titles on Compilation and Review Reports- SSARS No. 21

G.  Legends on Compiled or Reviewed Financial Statements

H.  Going Concern: Compilation and Review Engagements-SSARS Nos. 25 and 24

I.  Responsibility for Incomplete Information- Compilation Engagement

Review Questions

J.  Using Tax-Basis Financial Statements for Engagement Profitability

Review Questions

K.  An Accountant’s Name in a Written Document or Communication Containing Unaudited Financial Statements

L.  Reporting Responsibility Related to the Statement of Retained Earnings

M.  Reporting  on Comprehensive Income

N.  Dates on Reports

O.  Supplementary Information Reporting

P.  Communications Between Predecessor and Successor Accountants

Q.  Selected Information- Substantially All Disclosures Required by GAAP Are Not Included

R.  Gathering Review Evidence Under SSARS No. 21

Review Questions

Chapter 2 - Practice Issues - Part 2

IX.  Practice Issues - Part 2

A.  Restricting the Use of an Accountant’s Compilation or Review Report

B.  Reporting of Specified Elements, Accounts, or Items of a Financial Statement

C.  Management Representation Letter- Review Engagement

D.  Applicability of Auditing Standards to the SSARSs

E.  Reconciling the Financial Statements to the Underlying Accounting Records

Review Questions

F.  Personal Financial Statements and Prescribed Forms

G.  Financial Statements Submitted Electronically

Review Questions

H.  Simplifying the Reporting Process

I.  Squeezing the Heck Out of a Review Engagement:  The 25-Hour Review

J.  Designing Effective Engagement Letters

K.  Liability to Accountants Who Perform Bookkeeping Services

L.  Risk of Open-Ended and Multi-Year Engagement Letters

M. Avoid Being Sued and Increase Billing-The Likeability and Communication Factors

N.  Definition of a Financial Statement Versus Trial Balance

O.  Reporting on a Tax Return

P.  Consulting Services and SSARS No. 21

Q.  Emphasis-of-Matter and Other-Matter Paragraphs in a Compilation Report on Financial Statements That Omit Substantially All Disclosures

R.  Responsibility to Third Parties: The Privity Standard

S.  Providing Records to a “Dead-Beat” Client

T.  Number of Days Test on Trade Receivables

Review Questions

Chapter 3 - Ethics and Independence Rules - SSARS Engagements

X.  Ethics and Independence Rules- SSARS Engagements

A.  Overview of the Independence Rules in ET 1.295

B.  Discussion of  the THREE SAFEGUARDS

C.  Performing Bookkeeping Services for an Attest Client

D.  Tax Compliance and Tax Preparation Services, including Payroll Services

E.  Investment Functions Performed for the Client

F.  Appraisal, Valuation and Actuarial Services

G.  Information Systems- Design, Installation, or Integration Services

H.  Forensic Accounting Services

I.  Assisting Attest Clients With Implementing Accounting Standards

J.  Other Management Functions

K.  Acting as a Trustee

L.  Miscellaneous Independence Issues

Review Questions

Glossary

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