Standards on Review Engagements (ASRE) establish requirements and provide explanatory guidance 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.
| ASRE 2400 | Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity | Extra | 21 Aug 2008 | 1 Jul
2006 |
| ASRE 2405 | Review of Historical Financial Information Other than a Financial Report | Extra | 21 Aug 2008 | 1 Jul
2006 |
| ASRE 2410 | Review of Interim and Other Financial Reports Performed by the Independent Auditor of the Entity (Compiled) | Extra | 21 Aug 2008 | 1 Jul
2006 |
| ASRE 2415 | Review of a Financial Report – Company Limited by Guarantee | Extra | 30 Jun 2010 | 30 Jun
2010** |
*Explanatory Guide on Review Engagements.
**Financial reporting periods ending on or after 30 June 2010.