\u003cp\u003eA practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including:\u003c/p\u003e \u003cul\u003e \u003cli\u003eDevelopments in the conceptual framework\u003c/li\u003e \u003cli\u003eNew and proposed independence interpretations\u003c/li\u003e \u003cli\u003eConsideration of materiality in a review engagement\u003c/li\u003e \u003cli\u003eGoing concern considerations\u003c/li\u003e \u003cli\u003eRestatement of prior year financial statements\u003c/li\u003e \u003c/ul\u003e