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.
|ASRE 2400 ||Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity ||28 Mar |
|1 Jul |
|ASRE 2405 ||Review of Historical Financial Information Other than a Financial Report ||21 Aug |
|1 Oct |
|ASRE 2410 ||Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled) ||1 Jul |
|1 Jan |
|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 |
|30 Jun |
*Financial reporting periods ending on or after 30 June 2010.