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Review of Interim Financial Information Report

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Review of Interim Financial Information Report

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  • August 29, 2017 at 4:37 pm #404101
    asifrashid
    Member
    • Topics: 9
    • Replies: 0
    • ☆

    Hi Mike,
    The statuary audit report format has been change for UK and International

    Could you please clarify to me does this format change apply to the Review report as well or not.

    Because I just bought the BBP text for book for P7(UK) for the year 2017 to 2018
    In that the report format for the Review report is an old format, and it says these have not been adopted for the use in UK.

    Eg For Qualified report( review report)
    Basis for Qualified conclusion
    Qualified Conclusion

    Does it means the audit report format change is only to statuary audit not to the review report.

    Thanks

    August 29, 2017 at 11:20 pm #404181
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23200
    • ☆☆☆☆☆

    I believe that that is correct – the revised format is specifically to be used for public companies in the auditors’ report on the annual financial statements

    I’m not aware that it should be applied to any interim report

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