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Compilation Engagements - AASOC

Date recorded:

At the AASOC meeting on July 7-8, 2016, the AASB discussed issues related to its project to revise Section 9200 including: (i) the definition of a compilation engagement; (ii) whether compilation engagements should be subject to firm quality control standards; (iii) the preconditions to accepting a compilation engagement; (iv) the exercise of professional judgment in a compilation engagement; and (v) management’s responsibility for significant judgments.

Review the minutes on the AASOC's Web site.

Correction list for hyphenation

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