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Identify the exemptions from the SSARSs
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List the chronology of SSARSs and related interpretations that have been issued since inception
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Apply the ethics rules to controllers who seek to issue financial statements
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Describe how fraud and internal control apply to compilation and review engagements
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Apply going concern issues to the SSARSs and identify factors that could suggest there is a going concern problem
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Use OCBOA financial statements in compilation and review engagements
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List the elements to include in a management representation letter
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Identify the numerous changes made by SSARS No. 9
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Apply the guidance of SSARS No. 10 including the expanded procedures, inquiries and other procedures related to review engagements
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Describe how the SSARS hierarchy is structured
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Summarize the revised fraud language that must be included in an engagement letter as well as other changes found in SSARS No. 12
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Utilize the guidance of SSARS No. 13 to compilations of specified elements, accounts, or items of a financial statement
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Apply to guidance of SSARS No. 14 to compilation engagements of pro forma financial information
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Eliminate references to auditing literature found in the SSARSs
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Summarize the changes to the definition of compilation and review engagements found in SSARS No. 17
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Discuss the revised definition of third party and other changes made by SSARS No. 17
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Use personal financial statements and prescribed forms
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Describe how to report on budgets
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List the recurring deficiencies noted in peer reviews
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Apply changes to simply the reporting process to compilation and review engagements
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Identify provisions to incorporate into engagement letters to protect the accountant against liability claims
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Discuss the key changes to independence rules found in Interpretation 101-3
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Explain the third-party privity standard used among different states
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Explain the public perception of accountants in jury trials
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Identify how GAAP applies to compilation and review engagements
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Explain how the rules apply to different levels of service
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Report when there are material GAAP departures
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Restrict use of a compilation and review report
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Describe what GAAP is as it relates to compilation and review engagements
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Discuss how SSARS provides for companies who wish to present selected disclosures
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Summarize the rules for performing different levels of service
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Explain how the SASs apply to the SSARS
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