Guide to Review Engagements
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.