Turn the raw legal text into a practical explanation grounded in Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020).

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###### Comparatives – First Financial Report (Ref: Para. A28‑A31) 1. When comparative information is included for the first time in a financial report, an auditor shall perform similar procedures on the comparative information as applied to the current period financial report.

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Section Comparatives — First Financial Report (R - Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020) - Comparatives — First Financial Report (Ref: Para. A28‑A31) — Zoe