Miller Compilations and Reviews 2002 (Hardcover)

Miller Compilations & Reviews provides a fundamental, real-world approach for conducting the highest quality compilations and reviews. The book reduces the technical language of official pronouncements to easy-to-read and easy-to-understand advice and procedures. Designed to enhance the quality of your practice, it proceeds step by step to help you perform your engagements effectively and efficiently. The powerful CD-ROM delivers instant access to engagement and client representation letters, compilation and review reports, and checklists for every aspect of an engagement. Throughout Miller Compilations & Reviews, a logical approach has been established in the sequencing of chapters to facilitate your performance of a successful engagement. The book begins with an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement. These chapters are extremely helpful to newly hired personnel who may not have yet been exposed to the professional standards and engagement performance standards that apply to compilation and review engagements. Most of the specific procedures that need to be performed in compilation and review engagements are thoroughly discussed and illustrated. The next section addresses specialized engagements. Each chapter identifies aspects of the specialized engagement that are different from the compilation or review of a corporation's financial statements that is based on generally accepted accounting principles. The final section deals with a variety of topics that are less often encountered by a practitioner. These topics range from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections. All chapters are characterized by a careful discussion of the relevant professional standards, indepth analysis, and numerous illustrations. Miller Compilations & Reviews is written primarily for CPA practitioners in public practice and private industry to perform compilations and reviews. The primary objective of Miller Compilations & Reviews is to provide practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It is designed to enhance the quality of your practice, and it proceeds step by step to help you perform your engagements more effectively and efficiently. Our experts translate the technical jargon of all applicable pronouncements - including explaining how the watershed GASB 34 relates to compilations and reviews. Moreover, the latest guidance on the new Management-Use-Only Compilation Engagement is right here.