Mapping of Interpretations to AR sections and AR sections 110, 200, 300, 400, and 600 to SSARS 21 and/or AICPA Guide, Preparation, Compilation, and Review Engagements

As part of its project to clarify the SSARSs literature, the ARSC considered all of the AR literature and how the requirements and guidance was disposed of – that is either included in SSARS 21, the AICPA Guide Preparation, Compilation, and Review Engagements, or not included in authoritative literature. The following documents map the AR Interpretations and those AR sections that were not clarified as part of SSARS 21.

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