When reviewing the financial statements of a nonissuer in accordance with the Statements on Standards for Accounting and Review Services (SSARS), an accountant's procedures should include: obtaining an understanding of internal control. applying substantive tests of transactions.

After the embarrassing sign incident at the restaurant you own, you decide to offer employees a six-week fundamental writing skills workshop. a local business communication instructor, who has experience teaching writing skills at treleaven community college, will facilitate the sessions. to encourage employees to attend these optional sessions, write an email that explains why you’re offering the workshop and why employees should participate.