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Ph.D. Program in “Economics and Management” Accounting and governace The role of Corporate Disclosure

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Peer review for firms that only perform services under SSARS and/or services under the SSAEs not included in system reviews have peer reviews called engagement reviews. The objectives of an engagement review are to provide the reviewer with a reasonable basis for expressing limited assurance that: a. the financial statements or information and the related accountant’s report on the accounting and review engagements and attestation engagements submitted for review conform in all material respects with the requirements of professional standards in all material respects and b. the reviewed firm’s documentation conforms with the requirements of SSARS and the SSAEs.