Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements

This consultation paper, commissioned by the IAASB, was developed by staff of the Professional Standards Board (New Zealand), Auditing and Assurance Standards Board (Canada) and Independent Regulatory Board for Auditors (South Africa) to obtain views on a number of significant matters that require consideration in relation to the IAASB's planned revision of ISRE 2400.

NSS Staff Consultation Paper - Review Engagements (PDF | 124K)

Related Resources

• A Framework for Audit Quality
• Enhancing the Value of Auditor Reporting: Exploring Options for Change
• ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
• Improving the Auditor’s Report
• International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon