- A comparative discussion between compilation, and assurance (independent review and audit)
- What documentation is relevant (appropriate and sufficient) to which type of engagement (Compilation vs Assurance)
- What is appropriate and sufficient evidence?
- Ethical considerations - addressing the pink elephant in the room
- What is a practitioner thinking when assessing what evidence to include on file?
- The purpose, wording and review of documented evidence
- A comparative discussion between compilation, and assurance (independent review and audit) and a look at the narratives in the financial statements
- What story are we telling in the financial statements
