This in depth reference guide provides the fundamentals for conducting the highest quality compilations and reviews. Gain step-by-step guidance that helps you perform your engagements effectively and efficiently. This peer reviewed edition includes the AICPA’s Compilation and Review Alert as well as complete disclosure coverage. The accompanying computer disk contains all sample forms, policies, checklists, questionnaires, compilation reports, and more

Product Overview
Our expert translates the technical jargon of all applicable pronouncements – including explanation of how the watershed GASB 34 relates to compilations and reviews. You’ll get unbeatable guidance and a companion CD-ROM containing all the timesaving checklists, forms, and reports you’ll need to perform thorough compilations and reviews.
Coverage
Chapters
Part I – Compiled and Reviewed Financial Statements
1.     An Overview of Compiled and Reviews Financial Statements
2.     Professional Standards of the CPA and the Firm
3.     Accepting the Engagement
4.     Performing the Engagement
5.     Completing the Engagement
6.     The Accountant’s Report
Part II – Specialized Engagement
7.     Management-Use-Only Compilation Engagements
8.     OCBOA Financial Statements
9.     Personal Financial Statements
10.     Sole Proprietorship Financial Statements
11.     Partnership Financial Statements
12.     S Corporation Financial Statements
13.     Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities – Compilation and Review Engagements
Part III – Other Engagements
14.     Prescribed Forms – Compilation Engagements
15.     Attestation Standards
16.     Interim Financial Information – Review Engagements
Features/Benefits
The 2002 Edition of Miller Compilations & Reviews has been updated throughout with the very latest information on:
* Newly revised chapter (Chapter 15) discusses SSAE-10 (Attestation Standard: Revision and Recodification), which amended and recodified SSAE-1 through SSAE-9.
* Integration of Compilation and Review Alert-2001/2002, including guidance on the use of accounting and general ledger services offered through the Internet, expected standards for the performance of so-called controllership services, reporting responsibilities on financial statements included in management consulting services reports, suggested minimum documentation strategies for engagements, analytic procedures for initial review engagements, and reporting strategies when a client does not follow the standards established by FAS-142 (Goodwill and Other Intangible Assets).
* SAS-93 (Omnibus Statement on Auditing Standards-2000)
* Auditing Interpretation (December 2000) (Quantitative Measures of Materiality in Evaluating Audit Findings)
* Auditing Interpretation (December 2000) (Considering the Qualitative Characteristics of Misstatements)
* Auditing Interpretation (December 2000) (The Meaning of the Term Misstatement)
* FAS-141 (Business Combinations)
* FAS-142 (Goodwill and Other Intangible Assets)
* FAS-143 (Accounting for Asset Retirement Obligations)
* FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets)
* GASB-37 (Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local governments: Omnibus)
* GASB-38 (Certain Financial Statement Note Disclosures)