Transcription of Philippine Standards on Review Engagements 2400 ...
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Auditing Standards and Practices Council Philippine Standards on Review Engagements 2400. ( previously Philippine Standard on Auditing 910). Engagements TO Review . FINANCIAL STATEMENTS. PSRE 2400. ( previously PSA 910). Philippine Standards ON Review Engagements 2400. ( previously Philippine STANDARD ON AUDITING 910). Engagements TO Review FINANCIAL STATEMENTS. CONTENTS. Paragraphs 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. Effective Date 29. Acknowledgment 30-31. 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 PSRE 2400.
Philippine Standards on Review Engagements 2400 (Previously Philippine Standard on Auditing 910) ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS Auditing Standards and …
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