IFAC: Choosing the Right Service: Comparing Audit, Review, Compilation, and Agreed-Upon Procedure Services

CECCAR is providing you with the Romanian version of the brochure designed by the International Federation of Accountants (IFAC) to assist practitioners working in small and middle-sized practices and offers audit, revision, compilation and agreed-upon procedure services. The brochure can help current and prospective clients understand the range of services available and their differences, the circumstances in which they apply, as well as their benefits and how it can be adapted to reflect the services offered by each company.

This reflects the International Standard on Related Services (ISRS) 4400 revised and approved by the International Auditing and Assurance Board (IAASB) at the beginning of 2020, applicable to agreed-upon procedures engagements starting January 2020 that CECCAR will soon make available in Romanian, for free.

We remind you that CECCAR translated and published in Romanian the International Standard on Related Services ISRS 4400 in force. For more information on how to use the brochure, we kindly ask you to visit the dedicated page on the IFAC website, available in English as well as in Romanian, with the help of the Google Translate tool used by IFAC. The Romanian version can be accessed by clicking on the specific button in the toolbar.


Please keep in mind that the information found on the IFAC website is automatically translated by Google Translate. CECCAR takes no responsibility for the accuracy of the translated information on the IFAC website, given that it has no contribution in this regard.

The original text is the one made available in English.

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