ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity

 


ISRE 2410 establishes standards and provides guidance on the auditor’s professional responsibilities when the auditor undertakes an engagement to review interim financial information of an audit client, and on the form and content of the report.



The ISRE defines the following matters relating to:

·        Objective of an engagement to review interim financial information.

·        The process of agreeing the terms of the engagement.

·        Procedures for a review of interim financial information.

·        Evaluation of Misstatements.

·        Content of management representations.

·        Auditor’s responsibility for accompanying information.

·        Communication with those charged with governance.

·        Reporting the nature, extent, and results of the review of interim financial information.

·        Information which should be included in review documentation.

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