SSARS Reviews vs. Interim Reviews (SAS)

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  • #2382315
    Ralphie Dos Nachos
    Participant

    Hey guys,

    what’s the difference between SSARs reviews and Interim reviews for non-issuers? is it that SSARs is for non-issuers who don’t do audits? while interim reviews (10-Q) are for non-issuers that do audits?

    FAR - 76

    AUD - 89

    BEC - 84

    REG - 86

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  • #2383656
    Mike J
    Participant

    I thought interim reviews are governed by PCAOB because issuers need to include them ahead of audited statements (and internal controls).

    AUD - 90
    BEC - 79
    FAR - 77
    REG - 77
    They don't trust JUST ANYBODY to count beans
    #2509710
    FutureCPA
    Participant

    I believe a major difference is that one looks at internal control (interim review) and under SSARS you don't look at internal controls.

    AUD - 73,
    BEC - NINJA in Training
    FAR - NINJA in Training
    REG - NINJA in Training
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