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1、INTERNATIONALSTANDARDONREVIEWENGAGEMENTS2400(PreviouslyISA910)ENGAGEMENTSTOREVIEWFINANCIALSTATEMENTS(ThisStandardiseffective)CONTENTSParagraphIntroduction....................................................................................................1-2Objectiv
2、eofaReviewEngagement...............................................................3GeneralPrinciplesofaReviewEngagement.................................................4-7ScopeofaReview...............................................................................
3、..........8ModerateAssurance.......................................................................................9TermsofEngagement....................................................................................10-12Planning...................................
4、...................................................................13-15WorkPerformedbyOthers............................................................................16Documentation.................................................................................
5、..............17ProceduresandEvidence...............................................................................18-22ConclusionsandReporting............................................................................23-28Appendix1:ExampleofanEngagementLetterfor
6、aReviewofFinancialStatementsAppendix2:IllustrativeDetailedProceduresThatMaybePerformedinanEngagementtoReviewFinancialStatementsAppendix3:FormofUnqualifiedReviewReportAppendix4:ExamplesofReviewReportsOtherThanUnqualifiedInternationalStandardonReviewEngagements(ISRE)
7、2400,“EngagementstoReviewFinancialStatements”shouldbereadinthecontextofthe“PrefacetotheInternationalStandardsonQualityControl,Auditing,AssuranceandRelatedServices,”whichsetsouttheapplicationandauthorityofISREs.ISRE2400858ENGAGEMENTSTOREVIEWFINANCIALSTATEMENTSIntrod
8、uction1.ThepurposeofthisInternationalStandardonReviewEngagments(ISRE)istoestablishstandardsandprovideguidanceontheauditor’s1professionalresponsib
