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OTCQB annual audit standard and requirements...

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ApollyonZ   Friday, 01/12/18 03:47:04 PM
Re: ApollyonZ post# 148261
Post # of 196049 
OTCQB annual audit standard and requirements...

BASIC FINANCIAL STATEMENT PREPARATION

..Compilation of financial statements is a service where the role of the CPA is more apparent to outside parties,
..A compilation is typically appropriate when initial or lower amounts of financing or credit are sought or there is significant collateral in place

Audit

..Typically appropriate and often required when seeking high levels of financing or outside investors, or when selling a business..
..The audit is the highest level of assurance service that a CPA performs and is intended to provide a user comfort on the accuracy of the financial statements

FINANCIAL STATEMENT PREPERATION

Objective

To prepare financial statements pursuant to a specified financial reporting framework.

https://www.aicpa.org/InterestAreas/PrivateCompaniesPracticeSection/QualityServicesDelivery/KeepingUp/DownloadableDocuments/financial-statement-services-guide.pdf

Mazars

..reasonable assurance is a high level of assurance

https://twitter.com/on4company?lang=en

Revenue ($$gold) is king!!! Minimal Debt$$!!

ONCI!!


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