1. 

   Brian
   

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   I'm a little confused as to the division of these two in regards to a review.

   Here's how I understand them

   SSARS - Compilations (always non-issuer) and Review of a non-issuer.

   SSAE - Agreed-upon procedures (no assurance), reviews of issuers (limited), examinations (positive).

   So, in regards to reports, does SSAE encompass issuers and SSARS non-issuers? Or is the division more complex than that.

   AUD - 83

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   Posted 6 months ago #
2. 

   Jack Don
   

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   Reviews for issuers (interim reviews) are actually by SAS or PCAOB. SSAE encompasses Attestation Standards.

   F 10/05/11 88
   A 11/25/11 94
   R 01/24/12 77 (Hell yes!)
   B 02/27/12 74, retake 5/21/12

   Posted 6 months ago #
3. 

   Yvonne570
   

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   SSARS - historical financials - compilation/review (private)
   SSAE - non-historical financials other services (forecast/projection/MD&A/web-sys trust) - non issuers/issuers.

   AUD - Passed:)
   FAR - Passed:)
   REG - Retake TBD
   BEC - Missed by 3 points Retake TBD

   Posted 6 months ago #
4. 

   Brian
   

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   Thanks for the clarification. The Becker Final review book wasn't very clear, I went back and looked at the lecture notes and what you said above makes sense!

   AUD - 83

   Posted 6 months ago #

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