New Standards for Compilations and Reviews （新标准的编译和评论）.pdfVIP

New Standards for Accounting and Review Services (SSARS 21) Steven C. Fustolo, CPA Table of Contents Chapter 1 – Overview of the New Standards 1 Learning Objectives 1 Issued 1 Effective Date 1 Objective 1 Background 1 Key changes made by SSARS No. 213 Review Questions7 Review Answers 8 Chapter 2 – AR-C Section 60—General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 9 Learning Objectives 9 Introduction9 Key Changes Made to New