SSARS Developments: SSARS 25, Materiality In A Review Of FS And Adverse Conclusions
Since the introduction of review engagements in December 1978, there has been controversy over whether the accountant is required to determine materiality similar to the process followed on audits. With the issuance of SSARS 25 in February 2020, the issue has been settled. This session provides guidance on determining and documenting materiality on a review …
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