Performing a Review Engagement Part II

Overview

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series.

This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the procedures performed when conducting review engagements in accordance with SSARSs. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

Highlights

Key Topics

• Analytical procedures common to review engagements
• The importance of developing expectations for analytical procedures
• Inquiries common to review engagements
• Appropriate use of checklists and other forms to document inquiry and analytical procedures

Prerequisites

None

Objectives

Learning Outcomes

• Recognize the purpose and types of analytical review procedures.
• Indicate the process for performing analytical review procedures.
• Identify inquiries common to review engagements.
• Recall the documentation requirements for inquiry and analytical review procedures.