945 SRE 2400 Introduction 1. The purpose of this Standard on Review Engagements (SRE) is to establish standards and provide guidance on the practitioner’s2 professional responsibilities when a practitioner, who is not the auditor of an entity, undertakes an engagement to review financial statements and on the form and
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ICAI - The Institute of Chartered Accountants of India
2021年11月25日 · SRE 2400 (Revised), Engagements to Review Historical Financial Statements; SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. 3000-3699 Standards on Assurance Engagements (SAEs)
• Revised Standard on Review Engagements (SRE) 2400, ‘Engagements to Review Historical Financial Statements’. • Guidance Note on Reporting on Fraud under Section 143(12) of the
Institute of Chartered Accountants of India
We conducted our review in accordance with the Revised Standard on Review Engagements (SRE) 2400, “Engagements to Review Financial Statements”, issued by the Institute of Chartered Accountants of India (ICAI).
SRE 2410ð* REVIEW OF INTERIM FINANCIAL INFORMATION PERFORMED BY THE INDEPENDENT AUDITOR OF THE ENTITY (Effective for reviews of interim financial information for periods beginning on or after April 1, 2010) Contents Paragraph(s) Introduction .....1-3
ICAI - The Institute of Chartered Accountants of India
Exposure Draft of SRE 2400(Revised), “Engagements to Review Historical Financial Statements” Exposure Draft of SRE 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”
SAE 3400 1026 15. If the audit or review report on prior period historical financial information was other than a clean report4 or if the entity is in a start-up/expansion phase, the auditor would consider the relevant facts and the effect on the examination of
ICAI - The Institute of Chartered Accountants of India
Important Announcement - Engagements and Quality Control Standards (Auditing) - (SA/SRS/SRE/SAE) (14-12-2009) The following list contains the details of the Engagements and Quality Control Standards (Auditing) .
ICAI - The Institute of Chartered Accountants of India
Papers relating to SA 2400. Exposure Draft of SRE 2400 (track changed form-reflecting changes vis-à-vis ISRE 2400) Papers relating to SA 2410. Exposure Draft of SRE 2410 (track changed form-reflecting changes vis-a-vis ISRE 2410) Papers relating to SA 220. Exposure Draft of SA 220 (track changed form reflecting changes vis-à-vis ISA 220