美国CPA考点解析：Compilation requirements

财务报表编制的基本会计处理要求

a. Knowledge of industry accounting principles and practices

b. Understanding of client’s business

c. Reading the financial statements

d. Fraud and illegal acts, going concern, and subsequent events

Instructor’s tips: staff qualifications, transaction types and frequency, accounting basis used to prepare the financial statements, form of the accounting records and financial statements’ form and content are five main points.