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Compilation Engagements - AASOC

Date recorded:

At its meeting on February 18, 2016, the Auditing and Assurance Standards Oversight Council (AASOC) noted that Section 9200 is not covered by CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements. AASOC questioned whether this is a concern from a public interest perspective. The IAASB’s standard, ISQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements, applies to related services engagements, including compilation engagements.

Review the minutes on the AASOC's Web site.

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