31386 paragraphs found
If the assurance practitioner identifies significant transactions outside the entity’s normal course of business in the course of performing the review, the assurance practitioner shall enquire of management about: The nature of those transactions; …
When there is an indication that fraud or non-compliance with laws and regulations, or suspected fraud or non-compliance with laws and regulations, has occurred in the entity, the assurance practitioner shall: Communicate that matter, unless prohibited by …
A review of financial statements includes consideration of the entity’s ability to continue as a going concern. In considering management’s assessment of the entity’s ability to continue as a going concern, the assurance practitioner shall cover the same …
This Standard on Review Engagements (ASRE) deals with: (Ref: Para. A1) The assurance practitioner’s responsibilities when engaged to perform a review of historical financial statements, when the assurance practitioner is not the auditor of the entity’s …
This ASRE does not address a review of an entity’s financial statements or interim financial information performed by an assurance practitioner who is the independent auditor of the entity’s financial statements (Ref: Para. A2) …
Reviews of other historical financial information are performed under ASRE 2405. [#] Limited assurance engagements other than reviews of historical financial information are performed under ASAE 3000. …