290 paragraphs found
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. …
Quality control systems, policies and procedures are the responsibility of the firm. ASQC 1 applies to firms of assurance practitioners in respect of a firm’s engagements to review financial statements. [3] The provisions of this ASRE regarding quality …
The review of historical financial statements is a limited assurance engagement, as described in the Framework for Assurance Engagements (the Assurance Framework). [4] …
In a review of financial statements, the assurance practitioner expresses a conclusion that is designed to enhance the degree of confidence of intended users regarding the preparation of an entity’s financial statements in accordance with an applicable …
The assurance practitioner performs primarily enquiry and analytical procedures to obtain sufficient appropriate evidence as the basis for a conclusion on the financial statements as a whole, expressed in accordance with the requirements of this …
If the assurance practitioner becomes aware of a matter that causes the assurance practitioner to believe the financial statements may be materially misstated, the assurance practitioner designs and performs additional procedures, as the assurance …