Transcription of INTERNATIONAL STANDARD ON REVIEW ENGAGEMENTS …
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INTERNATIONAL STANDARD ON REVIEW ENGAGEMENTS …
ISRE 2410 249 REVIEW INTERNATIONAL STANDARD ON REVIEW ENGAGEMENTS 2410 REVIEW OF interim financial INFORMATION PERFORMED BY THE INDEPENDENT AUDITOR OF THE ENTITY (Effective for reviews of interim financial information for periods beginning on or after December 15, 2006) CONTENTS Paragraph Introduction .. 1 3 General Principles of a REVIEW of interim financial Information .. 4 6 Objective of an Engagement to REVIEW interim financial Information .. 7 9 Agreeing the Terms of the Engagement .. 10 11 Procedures for a REVIEW of interim financial Information .. 12 29 Evaluation of Misstatements .. 30 33 Management Representations .. 34 35 Auditor s Responsibility for Accompanying Information .. 36 37 Communication .. 38 42 Reporting the Nature, Extent and Results of the REVIEW of interim financial Information .. 43 63 Documentation .. 64 Effective Date.
2. For purposes of this ISRE, interim financial information is financial information that is prepared and presented in accordance with an applicable financial reporting framework1 and comprises either a complete or a condensed set of financial statements for a period that is shorter than the entity’s financial year. 3.
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