ASRE 2410 - Review of an Interim Financial Report Performed by the Independent Auditor of the Entity - April 2006
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97 The auditor shall prepare review documentation that is sufficient and appropriate to provide a basis for the auditor’s conclusion and to provide evidence that the review was performed in accordance with this Auditing Standard and applicable legal and regulatory requirements.
98 Under paragraph 97 of this Auditing Standard, the auditor needs to prepare documentation that enables an experienced auditor having no previous connection with the engagement to understand the nature, timing and extent of the enquiries made and analytical and other review procedures applied, information obtained, and any significant matters considered during the performance of the review, including the disposition of such matters.