Auditing and Assurance Standards and Guidance

FRC Statement of Standards for Reporting Accountants (ISREs)

ISRE 2410 (UK and Ireland) Review of interim financial information performed by the independent auditor of the entity

Appendix 4 Examples of Review Reports on Interim Financial Information

Report on Review of Interim Financial Information
Scope of Review
We conducted our review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity." A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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