Introduction

Scope of this Auditing Standard on Review Engagements

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This Auditing Standard on Review Engagements (Auditing Standard) deals with the auditor’s responsibilities when an auditor undertakes an engagement to review a financial report of an audit client, and on the form and content of the auditor’s review report.  The term “auditor” is used throughout this Auditing Standard, not because the auditor is performing an audit function but because the scope of this Auditing Standard is limited to a review of a financial report performed by the auditor of the financial report of the entity.