SSAE

Question 1

Accountant’s Report on review of proforma FS should include

Answer 1

Reference to FS from which historical info derived

Question 2

In attest engagement use of the accountant’s report should be restricted to specified parties EXCEPT:

Answer 2

When reporting on assertion about subject matter

Question 3

SSARS Accountant compiles financial statements and issue standard report. Although it is not stared but it is implied that

Answer 3

Substantially all disclosures required by GAAP are included in FS

Question 4

Davidson, CPA performing a review under auditing standards of Gold’s interim information. As a part of planning Davidson reads audit documentation from the preceding years annual audit. Which of the following is least likely to affect Davidson review?

Answer 4

Scope limitations that were overcome through acceptable alternative procedures