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As with any kind of episodic or sketch comedy, some gags land more effectively than others, although you'll likely find a line or a beat or an image that makes you laugh from start to finish. Through it all, the actresses seem game for anything, staying completely committed to the delusional characters they've created and reveling not only in their flamboyance but also in their vulnerability. They allow us to genuinely enjoy these women (although spending 85 minutes with them is plenty) while also recognizing their flaws.
Raphael and Wilson (and Kate and Chloe) owe a great debt to "Romy and Michele's High School Reunion," the still-hilarious 1997 comedy that was both silly and sweet and allowed clueless female characters to be ditzy and shallow while remaining true to each other. Despite Raphael and Wilson's fondness for pushing the humor into brash, crass directions (as evidenced by that opening shot), their characters clearly have an innate decency and a loyalty to each other that's heartening.
At the same time, "Ass Backwards" is a welcome departure from the script they co-wrote for 2009's "Bride Wars," an ugly example of longtime female friends tearing each other apart for the sake of broad laughs.