Compilation and Review Guide - Reviews  

Upon successful completion of the course, the user should be able to:

• identify the differences between a preparation, a compilation, and a review engagement,

• recognize the applicability of Statements on Standards for Accounting and Review Services (SSARS) to various types of professional services,

• identify the differences in objectives and procedures between compilation and review engagements,

• recognize the professional standards for a review engagement,

• identify the differences between a review and a compilation,

• identify the elements of a review report, and

• identify the various reporting possibilities for review engagements.