SSARS 25 #314024
Course Details, Learning Objectives, Table of Contents
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Course Description
Course publication/revision date: This course was published on 2/8/2024.
The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, include changes made to AR-C 60- General Principles, AR-C 70- Preparation of Financial Statements, AR-C 80- Compilation Engagements, and AR-C 90- Review of Financial Statements. Topics include expanding use of the disclaimer report in a preparation engagement, changes involving the reporting on the contractual basis of accounting, new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement, the new modified conclusions, guidance on going concern in a review engagement, and more.
The course 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.
Course, Credit, Sponsor Information
Open link (above): Course Details, Table of Contents, and Learning Objectives.
Subject Codes/Fields of Study: Auditing
Course Format Options
If you purchase the "Online Book and Online Exam" option of a course, you get anytime access to the course (in PDF) and the online exam. Both can be printed.
If you purchase the "Hardcopy Book and Online Exam" option, you get online access to the course-PDF and exam, PLUS a printed copy of the course-book, sent via USPS.
Taking the Exam Online
Online exam is included in price and is accessed through your account.
The exam may be started, stopped, then resumed at a later date.
The exam is "open book," it is not timed, and it may be retaken if not passed (no charge).
Results (correct, incorrect answers), and certificate appear once you pass the exam.
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Discounts and shipping/handling, if applicable, are added during checkout
Online Book, Online Exam Price |
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$45.00 |
Hardcopy Book, Online Exam Price |
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$57.00 |
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