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AICPA Statement on Standards for Accounting and Review Services No. 25

Jun 12, 2023 · 728.6 KB Download

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SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, amends the following AR-C sections in AICPA Professional Standards:

  • AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Accounting and Review Services.

  • AR-C section 70, Preparation of Financial Statements.

  • AR-C section 80, Compilation Engagements.

  • AR-C section 90, Review of Financial Statements.

SSARS No. 25:

  • Further converges AR-C section 90 with International Standard for Review Engagements 2400 (Revised),

Download the full text of SSARS No. 25

File name: ssars-25.pdf

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