ISBN 10: 0808027174 / ISBN 13: 9780808027171
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Riassunto: CCHs Knowledge-Based Audits, Compilations, and Reviews of Common Interest Realty Associations shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the Knowledge-Based Audit, Compilations, and Reviews (KBA) practice aidschecklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reportsto take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report. The first edition of Knowledge-Based Audits, Compilations, and Reviews of Common Interest Realty Associations provides guidance by the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2011 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), Revised Applicability of Statements on Standards for Accounting and Review Services. Additionally, this guide incorporates the guidance and techniques described in Knowledge-Based Audit Procedures and Knowledge-Based Compilations and Reviews and provides additional material for conducting audits, compilations, and reviews in accordance with auditing and accounting standards applicable to common interest realty associations. In addition, CCH has developed a complete set of Knowledge-Based Audit, Compilation and Review workpapers to complement this guide, available through CCHs Accounting Research Manager.

About the Author: Rosalee Hacker, CPA, earned her MBA from the University of Southern California. She has more than 25 years of industry and public accounting experience, most recently as a technical editor for PPC products for the Tax & Accounting Business of Thomson Reuters. Her extensive experience includes being the Chief Auditor of a mid-size New York bank, internal audit manager for Citigroup consumer businesses in Asia, and Senior Manager at PricewaterhouseCoopers. While at PricewaterhouseCoopers, Ms. Hacker provided audit and consulting services to a wide range of clients. Also, while at PricewaterhouseCoopers, Ms. Hacker was assigned to a two-year tour of duty in the firms national office where she was a member of a team that developed firm-wide auditing standards. Ms. Hacker is a Certified Public Accountant in Texas, California, and New York and is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants. Ms. Hacker was inducted into the Academy of Women Achievers of the YWCA of the City of New York in recognition of her contribution to the accounting profession.

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Rosalee Hacker
Editore: CCH (2011)
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