Performing a ReviewPerforming a Review

Performing a Review

1. The auditor who is engaged to perform a review of a financial report shall perform the review in accordance with this Auditing Standard. (Ref: Para. A4)
2. Where in rare and exceptional circumstances, factors outside the auditor’s control prevent the auditor from complying with an essential procedure contained within a relevant requirement in this Auditing Standard, the auditor shall:
   1. if possible, perform appropriate alternative procedures; and
   2. document in the working papers:
      1. the circumstances surrounding the inability to comply;
      2. the reasons for the inability to comply; and
      3. justification of how alternative procedures achieve the objectives of the requirement.

When the auditor is unable to perform appropriate alternative procedures, the auditor shall consider the implications for the auditor’s review report.