Supporting International Standards
Guide to Review Engagements
Dec 10, 2013 | Guidance & Support Tools
All available Translations: Bulgarian Estonian French Latvian Polish Spanish-Latin America Turkish + View All
In Progress Translations: Finnish | Romanian | Swedish
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.
- Limited Assurance Engagements for Practitioners, a PowerPoint slide deck to introduce users to the value and benefits of review engagements, and to the key topics in the Guide. Member bodies may have access to the slides for use in training and CPD courses. Email firstname.lastname@example.org for access.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
- Visit Audit & Assurance in the Global Knowledge Gateway for more implementation resources
- Exploring the IESBA Code: A Focus on Technology
- Quality Management Series: Small Firm Implementation, Installment One
- The Risk Identification and Assessment Process: Tips on Implementing ISA 315 (Revised 2019)
- The State of Play: Sustainability Disclosure & Assurance 2019-2021 Trends & Analysis
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.
Get the latest updates delivered to your inbox
LOOKING FOR BOARD STANDARDS?
Translations & Permissions
Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.