This course examines many facets of a compilation or review engagement, from creating engagement letters and understanding documentation requirements to describing the accountantâ??s responsibility for fraud, and several complexities of Statements on Standards for Accounting and Review Services (SSARS) engagements. Upon completing this course, you should be able to: Recognize the guidance requirements which must be followedn when conducting a compilation or review. Identify the rules found in SSARS 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. Recognize the accountant'??s responsibility regarding fraud when performing a compilation engagement. Identify the differences between the words '??should'??, '??must'?? and '??should consider'?? as defined in the SSARS literature.