Professional Review and

Training Center (PRTC)

Review and
Other Assurance Services
(AT.2518)

Leomar R. Cabarles
Outline
Outline
Outline
Outline
Review of
Historical
Financial
Information
Examination of
Prospective
Financial
Information
Prospective Financial
Prospective Financial Information
Information
Examples of
Examples of Prospective
Prospective FI
FI
Practitioner’s Opinion
Practitioner’s Opinion
Practitioner’s Report
Practitioner’s Report –– Forecast
Forecast
Practitioner’s Report
Practitioner’s Report –– Projection
Projection
Practitioner’s Report
Practitioner’s Report –– Projection
Projection
Report on the
Compilation of Pro
Forma Financial
Information
Pro Forma
Pro Forma Financial
Financial Information
Information
Reporting Objectives
Reporting Objectives
Letters for
Underwriters
Comfort Letters
Comfort Letters
Comfort Letters:
Comfort Letters: Assurance
Assurance
Management
Discussion and
Analysis (MD&A)
MD&A
MD&A
MD&A—Example
MD&A—Example
MD&A: Assurance
MD&A: Assurance
Assurance Reports on
Controls at a Service
Organization
Assurance Reports:
Assurance Reports: Types
Types 11 &
& 22
Trust Services
Trust Services
Trust Services Assurance
Assurance
DIY Drill Answers
DIY Drill Answers
DIY Drill Answers
 end of AT.2518 