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A compilation is a more basic report than an audit. Because the information is neither substantiated nor confirmed by outside sources, a compilation is known as an unaudited report.What is an accounting compilation?
A compilation is often the result of an accounting service known as write-up work. With compilations, or compiled financial statements, the outside accountant converts the data provided by the client into financial statements without providing any assurances or auditing services.What is a compilation financial statement?
Compilation of Financial Statements refers to the process whereby an accountant presents, in the form of financial statements, information that is the representation of management (owners), without undertaking to express any assurance on the statements.