Transcription of INTERNATIONAL STANDARD ON REVIEW …
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ISRE 2400 230 INTERNATIONAL STANDARD ON REVIEW ENGAGEMENTS 2400 (Previously ISA 910) ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective for reviews of financial statements for periods beginning on or after December 15, 2006) CONTENTS Paragraph Introduction .. 1 2 Objective of a REVIEW Engagement .. 3 General Principles of a REVIEW Engagement .. 4 7 Scope of a REVIEW .. 8 Moderate Assurance .. 9 Terms of Engagement .. 10 12 Planning .. 13 15 Work Performed by Others .. 16 Documentation .. 17 Procedures and Evidence .. 18 22 Conclusions and Reporting .. 23 28 Appendix 1: Example of an Engagement Letter for a REVIEW of Financial Statements Appendix 2: Illustrative Detailed Procedures that may be Performed in an Engagement to REVIEW Financial Statements Appendix 3: Form of Unqualified REVIEW Report Appendix 4: Examples of REVIEW Reports Other than Unqualified INTERNATIONAL STANDARD on REVIEW Engagements (ISRE) 2400, Engagements to REVIEW Financial Statements should be read in the context of the Preface to the INTERNATIONAL standards on Quality Control, Auditing, REVIEW , Other Assurance and Related Services, which sets out the application and authority of ISREs.
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 231 ISRE 2400 REVIEW Introduction 1. The purpose of this International Standard on Review …
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Position Classification Standard for International, International, Position Classification Standard for International Cooperation, INTERNATIONAL ISO STANDARD 7730, INTERNATIONAL STANDARD, Regulation of wood packaging material, Regulation of wood packaging material in international trade, Standard, JSON, INTERNATIONAL STANDARD ON RELATED, International standard on related services, International Standard Cost Model, AGREEMENT ON EXCHANGE OF INFORMATION