Friday, January 12, 2018 3:47:04 PM
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
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Revenue ($$gold) is king!!! Minimal Debt$$!!
ONCI!!
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