From the AICPA website, review SSARS 21 and specifically AR-C Sections 60A, 70A, 80A, and 90A.
Select one bolded section that interests you and read through it. Summarize what the rules cover. Is there anything missing that you feel should be added? Are there any guidelines that you would eliminate?
What would be the biggest challenge an auditor might face following your chosen section?
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