The final conclusion is the least costly of the different forms of audit services (the other two are a verification and an audit) and is therefore preferred by cost-sensitive companies, whose end-users are familiar with this form of engagement. However, since there is no guarantee that the financial statements prepared are fair to the results and financial position of an enterprise, it is not preferable to compile lenders and creditors. If independence is compromised and the accounting officer wishes to indicate the reason for the interference with independence, the establishment report may contain formulations such as: the date of the production report must be the date on which the accounting officer finalises the production processes. You have it. Now you know how to perform a compilation commitment. .