Daniel Cullinane CPA

25 Plaza 5 25th fl Jersey City NJ                                          phone 732-516-1648 fax 732-516-9778

MBA Taxation

Daniel Cullinane CPA

2500 Plaza 5 25th fl  Jersey City NJ 07311                                                          phone 732-516-1648  fax 732-516-9778

                 MBA TAXATION                                                                                                         

Copyright ©​ Daniel Cullinane CPA.

OUR


GOAL


IS


SMOOTH


​SAILING






Review Engagement


The objective of a review engagement is to prepare and review financial statements to ascertain whether they are plausible, that is, worthy of belief. If, after reviewing the financial statements the cpa is satisfied that the financial statements are not misleading, the cpa standard report will preface the financial statements. The degree of assurance is less than from an audit.




​Compilation Engagement


The objective of a compilation engagement is to compile unaudited financial information into financial statements, schedules or reports based on information supplied by the client.


A compilation is appropriate only where the client and other users do not need financial information that conforms in all respects to generally accepted accounting principles and audit or review assurance is not required, and the client understands the statements may not be appropriate for general purpose use.


Certified Audit Engagement


An audit is defined as an examination of historical financial statements performed in accordance with generally accepted auditng standards in effect at the time the audit is performed.  Those standards require the auditor plan and perform the audit to obtain reasonable assurances about whether the financial statements are free of material misstatement. Audited financial statements  subject to audit are the responsibility of management. The auditor's responsibility is to express an opinion on those statements.








CERTIFIED AUDITS COMPILATION  REVIEW

      AUDITED FINANCIAL STATEMENT



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