Four years down the road, the SSAR
- now in the II phase of its implementation (2015-17) - continues to serve as an important platform for engagement of more than 50 humanitarian and development partners across the region and as a vehicle for mobilizing the necessary political and financial support by the international community.
These new standards have a SSARS designation to differentiate them from standards designated "AR.
UN Resident and Humanitarian Coordinator Timo Pakkala confirmed the commitment of the UN team in Pakistan to support implementation of the SSAR
business is a leading producer of amino resins and includes manufacturing facilities in both Germany and the United States.
The SSARS are the minimum expectations of professional performance for non-audit accounting work not the maximum.
Peer reviews of firms that perform only compilation engagements under SSARS where the firm has compiled financial statements that omit substantially all disclosures are called report reviews.
92, 93, and 94, The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit; SSARS No.
The response of some members of the committees--that unlicensed accountants can use any language they want in their transmittals so long as it is not SSARS language--avoids the issue.
Issuing a compilation report in accordance with reporting requirements of SSARS No.
The UAA and the various SSARS deal with this problem in a sensible manner: they speak of conventional language that must be used and the actual wording of reports for various situations is specified in SSARS.
Before SSARS 21, if the accountant was not engaged to perform an audit or a review, a compilation was required when the accountant was engaged to report on compiled statements or when submitting financial statements to a client or third parties.
This change is designed to eliminate diversity in practice that has occurred as a result of technological changes that have made the concept of "submission" as envisioned in SSARS No.