DESCRIPTION
This module provides an overview of the Statements on Standards for Accounting and Review Services (SSARS) and the three levels of service of SSARS engagements for various levels of staff. The module also discusses the importance of and strategies to maintain independence when the firm provides both attest and non-attest services.
LEARNING OBJECTIVES
- Understand the theory, requirements and best practices of SSARS 21 – 25 as they apply to the three levels of SSARS services
- Perform basic compilation and review procedures
- Strategies for minimizing receiving common review comments from supervisors and peer reviewers
