Académique Documents
Professionnel Documents
Culture Documents
o Continuous monitoring
o Personnel management
• Other Considerations
• Special Reports:
o Levels of Service
o Professional Standards
o Requirements
o Reporting on a compilation
o Review Requirements
• Management’s responsibility
Learn and/or obtain sufficient knowledge of entity’s
business
Miscellaneous
• PCAOB standards
• Reviewed
o General Standards
Independence
o Fieldwork Standards
o Reporting Standards
Independence of Practitioner
Agreement of Parties
Sufficiency of procedures
Compilation Contents
Contents: