Supporting International Standards

Guide to Review Engagements

SMP Committee
Dec 10, 2013 | Guidance & Support Tools
134 Pages
ISBN 978-1-60815-164-6
English

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Developed in conjunction with CPA Canada, this guide aims to help professional accountants in practice, especially those operating in small- and medium-sized practices (SMPs), in conducting review engagements in compliance with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements

To help practitioners develop a deeper understanding of the standard, the guide includes the following features:

  • Illustrative examples; 
  • Relevant extracts from the standard;
  • Practical points for practitioners’ consideration; 
  • Tips on how to efficiently implement the standard; and
  • Checklists and forms that can be adapted to meet the particular requirements/circumstances of individual review engagements and jurisdictions.

See also

 

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