PERFORMING COMPILATION ENGAGEMENTS AND ETHICAL CONSIDERATIONS FOR PUBLIC ACCOUNTANTS IN PRACTICE
INTRODUCTION
Professional and technical competency is one of the corner stone of the for
public accountants in practice. As adequate job knowledge is vital for any
public accounting staff to perform their task effectively and efficiently,
professional accounting bodies have made professional competency
mandatory for its members. For compilation engagements, the IAASB and MIA
has issued ISRS 4410 (Revised), Compilation Engagements to guide
practitioners in performing and reporting on such engagements.