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If you have assurance needs that don't require an audit, we can provide reviews and compilations that are less in scope than an audit, but still provide financial statements representative of management and, in some cases, include some analysis. Typically, we provide these services to smaller, closely held businesses where the assurance provided to third parties as a result of the audit process are not required.
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We perform compilations and review services in accordance with the Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.
A compilation is limited to presenting in the form of financial statements information that is the representation of management.
A review goes a step further than a compilation. In addition to inquiries of company personnel, we perform analytical procedures applied to financial data.
Both engagements are substantially less in scope than an audit performed in accordance with generally accepted audit standards. However, we will prepare formal reports explaining our responsibility for the financial statements.
We have developed formal policies to cost effectively perform a review or compilation reporting engagement and can help you evaluate the best service to fit your reporting needs. |
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