Guide for Engagements of CPAs to Prepare Unaudited Financial Statements |
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Contents
Table of Contents | 1 |
Chapter 2Engagement Letters | 11 |
Chapter 4Types of Disclaimer of Opinion | 22 |
Copyright | |
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ABC Company accepted ac accepted accounting principles accepted auditing standards accompanying balance sheet accompanying financial accountant is associated accounting service accounts receivable AICPA applied any auditing assets assist in preparing associated with unaudited auditing procedures Auditor's Report certified public accountant changes in financial checklist cial statements circumstances client intends constitute an audit CPA is associated CPA may consider CPA should set CPA to perform CPA's disclaimer credit grantors December 31 defalcations departures disclaimer of opinion engaged to prepare engagement letter erally accepted accounting examination express an opinion Failure to disclose finan FORCE ON UNAUDITED fraud GAAP income tax independent internal-use statements ledger Listing Applications ments omitted ordinarily preparation of unaudited prepare or assist preparing unaudited financial property and equipment related statements reservations responsibility retained earnings scope section 516 statement of changes Statement on Auditing statements are unaudited statements of income tax returns tion unaudited financial statements