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Standards on Review Engagements

Standards on Review Engagements establish requirements and provide application and other explanatory material on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report.

Previous versions of Standards on Review Engagements can be found in the Archive section of this website.

No. Title
Issue Date Operative Date
ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity 28 Mar
2013
1 Jul
2013
ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity 30 May 2017 1 Jan 2018 early adoption permitted
ASRE 2405 Review of Historical Financial Information Other than a Financial Report  21 Aug
2008
1 Oct 
2008 
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled) 1 Jul 
2013
1 Jan
2010
ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled) 1 Jul 
2013
30 Jun
2010*

*Financial reporting periods ending on or after 30 June 2010.