Reporting on Supplementary Information in SSARS Engagements  

Upon successful completion of this course, the user should be able to:

• distinguish between supplementary information (SI) and required supplementary information (RSI) and identify when each applies under SSARS and U.S. GAAP;

• determine appropriate compilation and review reporting responsibilities for supplementary information, including when information is compiled, reviewed, or not subjected to any procedures; and

• apply proper reporting modifications for required supplementary information, including omissions, departures, and unresolved doubts, in both compilation and review engagements.