What it is
A review under AR-C 90 is built mainly on analytical procedures and inquiry. The accountant develops expectations, compares them with recorded amounts, asks management about significant differences and evaluates whether the answers are reasonable and consistent with other information.
This workbook has an analytics tab (expectation, recorded amount, difference, threshold and a formula that flags items needing explanation) and an inquiry tab covering the areas AR-C 90 expects inquiry about.
When to use it
- On every SSARS review of a private company or not-for-profit.
- When a review was stepped down from an audit and the team needs a review-level workpaper set.
What’s inside
- Analytics: current year, prior year or budget, expectation basis and threshold
- Automatic difference, percent change and “explain” flag
- Management explanations and corroboration noted
- Inquiry checklist: policies, unusual transactions, estimates, subsequent events, fraud, going concern
- Conclusion and sign-off
Standard cited
This template follows AR-C 90 (SSARS). It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Does AR-C 90 require documented expectations?
AR-C 90 requires the accountant to design and perform analytical procedures and to document the work. Setting an expectation before comparing makes the results measurable and makes it clear which differences need an explanation, so this workbook asks for one on every line.
Do I need to corroborate management’s explanations in a review?
A review does not require audit-style corroboration, but the accountant must consider whether the explanations are reasonable and consistent with other information. If something seems incorrect, incomplete or misleading, additional procedures are needed.
Related templates
- Review Engagement Letter (AR-C 90)
- Compilation Engagement Checklist (AR-C 80)
- Trial Balance Template with Mapping (Excel)
Last updated 11/04/2026. All free templates.