You are a first-year staff at a regional accounting firm.

You are a first-year staff at a regional accounting firm. The firm primarily services private company clients and performs more review engagements than audit engagements. Your first assignment is a review engagement on a small private company that specializes in manufacturing team sports apparel. You decide to do some research to refresh your memory on review engagements.

Required

a. Discuss the similarities and differences of a review engagement and an audit engagement.

b. You remember learning about the standard review report from your college course, but you are not familiar with modifications to the standard report. Go to www.aicpa.org/research/standards to access SSARS No. 24, AR-C 90, Review of Financial Statements. Copy and paste an example of a review report that is modified for a departure from the applicable financial reporting framework.

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