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The Standard for Limited Assurance Review Engagements

Addressing the Needs of SMPs

Dec 20, 2012 | Article for Member Bodies | English

This article highlights the value of review engagements, especially to SMPs in meeting the needs of their SME clients, and explains many of the key features of International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements, released by the IAASB in September 2012.