| 43. | The auditor should issue a written report that contains the following: |
| (a) | An appropriate title. |
| (b) | An addressee, as required by the circumstances of the engagement. |
| (c) | Identification of the interim financial information reviewed, including identification of the title of each of the statements contained in the complete or condensed set of financial statements and the date and period covered by the interim financial information. |
| (d) | If the interim financial information comprises a complete set of general purpose financial statements prepared in accordance with a financial reporting framework designed to achieve fair presentation, a statement that management is responsible for the preparation and fair presentation of the interim financial information in accordance with the applicable financial reporting framework. |
| (e) | In other circumstances, a statement that management is responsible for the preparation and presentation of the interim financial information in accordance with the applicable financial reporting framework. |
| (f) | A statement that the auditor is responsible for expressing a conclusion on the interim financial information based on the review. |
| (g) | A statement that the review of the interim financial information was conducted in accordance with International Standard on Review Engagements (UK and Ireland) (ISRE (UK and Ireland)) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity," and a statement that that such a review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. |
| (h) | A statement that a review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing (UK and Ireland) and consequently does not enable the auditor to obtain assurance that the auditor would become aware of all significant matters that might be identified in an audit and that accordingly no audit opinion is expressed. |
| (i) | If the interim financial information comprises a complete set of general purpose financial statements prepared in accordance with a financial reporting framework designed to achieve fair presentation, a conclusion as to whether anything has come to the auditor's attention that causes the auditor to believe that the interim financial information does not give a true and fair view, or does not present fairly, in all material respects, in accordance with the applicable financial reporting framework (including a reference to the jurisdiction or country of origin of the financial reporting framework when the financial reporting framework used is not International Financial Reporting Standards); or |
| (j) | In other circumstances, a conclusion as to whether anything has come to the auditor's attention that causes the auditor to believe that the interim financial information is not prepared, in all material respects, in accordance with the applicable financial reporting framework (including a reference to the jurisdiction or country of origin of the financial reporting framework when the financial reporting framework used is not International Financial Reporting Standards). |
| (k) | The date of the report. |
| (l) | The location in the country or jurisdiction where the auditor practices. |
| (m) | The auditor's signature. |
| Illustrative review reports are set out in Appendix 4 to this ISRE (UK and Ireland). |
| 44. | In some jurisdictions, law or regulation governing the review of interim financial information may prescribe wording for the auditor's conclusion that is different from the wording described in Paragraph 43(i) or (j). Although the auditor may be obliged to use the prescribed wording, the auditor's responsibilities as described in this ISRE (UK and Ireland) for coming to the conclusion remain the same. |
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