Reporting on Financial Statements Prior to 1978, accountants engaged to report on financial statements had two options: perform an audit of the financial statements or issue a disclaimer of opinion on the financial statements. Until that time, there was no option in the literature to offer reporting services that were less in scope than an audit that provided some level of comfort to users of financial statements. Accountants could, and still can, provide bookkeeping services, but those services are not subject to Statements on Standards for Accounting and Review Services (SSARSs). With the issuance of SSARS No. 1, Compilation and Review of Financial Statements, in 1978, accountants were provided other reporting opportunities related to their clients’financial statements. 

1978年之前的财务报表报告，从事财务报表报告工作的会计师有两种选择：对财务报表进行审计或对财务报表发表免责声明。在此之前，文献中没有选择提供范围比提供给财务报表使用者某种程度的舒适度的审计范围小的报告服务的选择。 会计师可以而且仍然可以提供簿记服务，但这些服务不受《会计和评论服务标准声明》（SSARS）的约束。 1978年，随着SSARS第1号的发布，《财务报表的编制和审查》向会计师提供了与客户财务报表相关的其他报告机会。