GAAP requires adjustments , it is the responsibility of the CPA to perform the assignment as long as such non- adjustments of such items are not to mislead the users of financial statements . Actions required of CPA to minimize misunderstanding Financial statements of a non public company that have been compiled without audit or review should be accompanied by a report stating that compilation was performed as per Standards for Accounting and Review Services issued by AICPA , and that compilation contains...
review ~
application ~
principles ~
gaap ~
fraud ~
review ~
auditing ~
cpa ~
aicpa ~
financial statements
SUBJECTS
