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Friday, July 17, 2020 | History

2 edition of examination of prospective financial information found in the catalog.

examination of prospective financial information

International Federation of Accountants. International Auditing Practices Committee.

examination of prospective financial information

by International Federation of Accountants. International Auditing Practices Committee.

  • 312 Want to read
  • 32 Currently reading

Published by International Federation of Accountants in New York .
Written in English


Edition Notes

Statementissued by the International Auditing Practices Committee of the International Federation of Accountants.
SeriesInternational auditing guideline -- 27
ID Numbers
Open LibraryOL15379027M
ISBN 101853550078

COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus. Financial Analysis Handbook – Annual / Quarterly Preface The NAIC Financial Analysis Handbook (Handbook) was developed and released by the Financial Analysis Handbook Working Group of the Examination Oversight (E) Task Force in for Property/Casualty and Life/A&H, and in for Health. The purpose of the Handbook is to provide a.

Example of a Report on Prospective Financial Information [Appropriate addressee] Introduction We have examined the projection in accordance with the International Standard on Assurance Engagements applicable to the examination of prospective financial information. Management is responsible for the projection including theFile Size: 59KB. An examination of prospective financial statements involves: Evaluating the preparation of the prospective financial statements. Evaluating the support underlying assumptions. Evaluating the presentation of the prospective financial statements for conformity with AICPA presentation guidelines. Issuing an examination report. The purpose of an engagement of specified elements, accounts, .

  Financial analysis is the examination of financial information to reach business decisions. This analysis typically involves an examination of both historical and projected profitability, cash flows, and may result in the reallocation of resources to or from a business or a specific internal operation. For engagements to compile a projection (prospective financial information)--prior to SSAE No. NTE Examination (AT )--Prior to SSAE No. 18 For engagements to examine under section AT of the AICPA attestation standards. NTE Examination--After SSAE No. 18 For engagements to .


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Examination of prospective financial information by International Federation of Accountants. International Auditing Practices Committee. Download PDF EPUB FB2

The examination of prospective financial information expressed in general or narrative terms, such as that found in management’s discussion and analysis in an entity’s annual report, though many of the procedures outlined herein may. ACCA P7 lectures Download P7 notes.

Chapter 13 The examination of prospective financial information. Prospective financial information means financial information based on assumptions about events that may occur in the future and possible action by the entity.

examine and report on prospective financial information including examination procedures for best- estimate and hypothetical assumptions. This ISAE does not apply to the examination of prospective financial information expressed in general or narrative terms, such as that found inFile Size: KB.

This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices.

Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18. prospective financial information guide Download prospective financial information guide or read online books in PDF, EPUB, Tuebl, and Mobi Format.

Click Download or Read Online button to get prospective financial information guide book now. This site is like a library, Use search box in the widget to get ebook that you want.

Guide. report on prospective financial information including examination procedures for best-estimate and hypothetical assumptions. This SAE does not apply to the examination of prospective financial information expressed in general or narrative terms, such as File Size: 76KB.

Download guide for prospective financial statements or read online books in PDF, EPUB, Tuebl, and Mobi Format. Click Download or Read Online button to get guide for prospective financial statements book now. This site is like a library, Use search box in the widget to get ebook that you want.

Guide For Prospective Financial Information. AT‐C 's guidance applies to all examination and agreed‐upon procedures engagements on prospective financial information, and supplements the guidance in Section On. Founded inthe American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations.

The AICPA develops standards for audits of private companies and other services by CPAs Format: Paperback. An examination of prospective financial information aims to issue an opinion on whether the prospective financial information was, or not, properly prepared on the basis of stated assumptions, including a negative assurance statement on which those assumptions provide, or not, a reasonable basis for the preparation of the prospective financial.

B&I financial managers may use this guide to prepare prospective financial information or to prepare for compilation, examination, or agreed upon procedures engagements. Individuals in business and industry, as well as public accounting, who prepare financial statements when applying the cash.

Prospective Financial Information engagementandguidesthedevelopmentoftheengagementplan.3 (Ref:par.A14) Examination Procedures Ensure you have the most current authoritative guidance related to Prospective Financial Information. AICPA Audit & Accounting Guides are developed and updated to provide guidance and discussions specific to current industry developments and trends.

The Prospective Financial Information Guide provides information for entities that prepare prospective financial information, as well as 5/5(1). Choose the correct statement(s) regarding pro forma financial information and related practitioner engagements: Practitioners may only perform either a compilation or examination of pro forma financial information.

An example of pro forma financial information is a statement of financial position resulting after an expected successful product. Accountants' services on prospective financial information.

by Robertson, Jack C. Abstract- The performance of examination procedures for reporting on futures-oriented financial information should be based on an evaluation of a wide range of factors, including: the preparation of financial forecasts; the underlying assumptions of forecasts; and the conformity of forecasts' presentations within.

• Statement on Standards for Attestation Engagements No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements, and related Attestation Interpretation No.

This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices.

Provides practical tools and resources to assist with compliance. The three basic services were included in this subunit -- examination, review, and agreed-upon procedures. This subunit is reproduced in its entirety in this book update. • Subunit 3 was updated to move all the clarified attestation standards material relating to specific subject matter, e.g., prospective financial information and pro forma File Size: 1MB.

Philippine Standard on Assurance Engagements (PSAE) (previously PSA ), “The Examination of Prospective Financial Information” establishes standards and provides guidance on engagements to examine and report on prospective financial information including examination procedures for best-estimate and hypothetical assumptions.

THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION Introduction 1. The purpose of this International Standard on Assurance Engagements (ISAE) is to establish standards and provide guidance on engagements to examine and report on prospective financial information including examination procedures for best-estimate and hypothetical assumptions.

This ISAE does not apply to the. Types of Prospective Financial Statements Covered by the ED Prospective financial statements, as defined in the ED, arc presentations of future-oriented financial information that contain, at a mini-mum, certain items (see exhibit 1, page 58).

Presentations that omit one or more of these items are called "partial presentations" and.Financial Examination Reports. (Prior years below) A B C E F G H K L M N O P R S T U W Y. ACA Home Insurance Corporation (12/31/) Accredited Surety and Casualty.The performance of an attestation engagement on prospective financial information does NOT require which of the following a.

If the basis of the prospective financial information is different than the financial statements, a reconciliation of the two must be provided b.