290 paragraphs found
Enquiry ―Enquiry consists of seeking information of knowledgeable persons from within or outside the entity. …
This Standard on Review Engagements (ASRE) applies to a review of a financial report, or a complete set of financial statements, comprising historical financial information, performed by an assurance practitioner who is not the auditor of the …
This Standard on Review Engagements is operative for financial reporting periods commencing on or after 1 January 201 8. Early adoption is …
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. …