Understand the elements, performance requirements, and documentation expectations for a variety of engagements.
Learning Objectives
Identify the detailed definitions and required elements of engagements to prepare financial statements or perform a compilation or review of financial statements.;Recall the performance standards for an engagement to prepare financial statements or perform a compilation or review of financial statements.;Recognize the minimum documentation requirements for an engagement to prepare financial statements or perform a compilation or review of financial statements.
Major Topics
Definitions and elements;Performance requirements;Required documentation;Considerations for changes in a level of service
