This course discusses how to evaluate spreadsheets under the rules of Section 404 and AS 2201 as well as what specific compensating spreadsheet controls are supported by Excel 2007, Excel 2010, Excel 2013 and Excel 2016.
This course informs the reader of the various changes made to the entire compilation and review codification by SSARS No. 21 as amended by SSARS No. 23 & 24. The course also discusses SSARS No. 22, Compilation of Pro forma Financial Information.