ASRE 2410 - Review of an Interim Financial Report Performed by the Independent Auditor of the Entity - April 2006
Prepaid Expenses, Intangibles and Other Prepaid Expenses, Intangibles and Other Assets
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Prepaid Expenses, Intangibles and Other Assets
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Obtain schedules identifying the nature of these accounts and discuss with management the recoverability thereof.
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Enquire about the basis for recording these accounts and the amortisation methods used.
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Compare balances of related expense accounts with those of prior periods and discuss significant variations with management.
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Discuss the classification between current and non-current accounts with management.