Review Engagements Details—Part 4

CPE Credit: 2 hours

This course covers the requirements of SSARS No. 21 in AR-C 90, applicable amendments effective for periods ending on or after December 15, 2015, and practical issues affecting review engagements.

Learning Objectives:
1. Apply the fundamental concepts of review services and other related professional standards
2. Develop effective and efficient review engagement performance methods
3. Demonstrate how to apply professional judgment on review engagements
4. Recognize and minimize the impact of engagement risks and materiality on inquiries, analytical procedures and other substantive procedures