CTHRepealedLegislation
ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009
General Principles of a Review of a FinaGeneral Principles of a Review of a Financial Report
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General Principles of a Review of a Financial Report
- The auditor shall comply with relevant ethical requirements relating to the audit of the annual financial report of the entity. (Ref: Para. A5)
- The auditor shall implement quality control procedures that are applicable to the individual engagement. (Ref: Para. A6)
- The auditor shall plan and perform the review by exercising professional judgement and with an attitude of professional scepticism, recognising that circumstances may exist that cause the financial report to require a material adjustment for it to be prepared, in all material respects, in accordance with the applicable financial reporting framework. (Ref: Para. A7)