Review and Compilation Services
We get it! Not all financial services are exciting to everyone… except for us. But, they are important. While an audit is meant to give some assurance that the financial statements are free of material misstatements, a review engagement is only meant to ascertain whether or not the financial statements are believable or plausible.
A review provides limited assurance that the financial statements conform to generally accepted accounting principles. This type of assurance is known as negative assurance.
A compilation is not an audit or a review and, accordingly, we do not express an opinion or provide any assurance about whether the financial statements are in accordance with specific accounting principles. A compilation can be performed with or without full footnote disclosure, which significantly reduces the cost of the service. As is the case with a review, no opinion is expressed as to whether the financial statements, taken as a whole, present fairly the financial position and results of operations of the entity being compiled.
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