编者按：国际审计与鉴证准则理事会发布了第4410号国际相关服务准则：代编业务，以明确执业者在代编业务中发挥的作用和承担的责任。现将该公告全文转发，供参考。 O=K0 KOj
Countless entities around the globe—especially small- and medium-sized entities (SMEs)—look to professional accountants in public practice to assist in the preparation and presentation of their financial information. Recognizing the important role practitioners play in providing accounting and financial reporting expertise to entities in support of high-quality financial reporting, the IAASB released International Standard on Related Services (ISRS) 4410 (Revised), Compilation Engagements, addressing such service engagements. z&9ljQ
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“This is an important standard in the many jurisdictions where compilation engagements are commonplace, but also in jurisdictions where it is a relatively new service. This enhanced standard contributes to quality in these important engagements and ensures clear communications to users,” stated Prof. Arnold Schilder, IAASB Chairman. “While the standard is applicable to entities of all sizes and for all forms of historical financial information, the needs of SMEs, users of their financial information, and those who provide compilation services were key focus areas in our deliberations.” X[/7vSqZ@w
ISRS 4410 (Revised) clarifies the practitioner’s role and responsibilities in a compilation engagement and matters that need to be considered when accepting such engagements, and emphasizes the importance of quality control. It also expands the traditional compilation engagement report to make clear to users the practitioner’s contribution to the compiled financial information presented by management, and the key features of a compilation engagement. ;Q t%>Uo8
The revised standard is effective for compilation engagement reports dated on or after July 1, 2013. \6AM?}v
