ISRE 2410 — Review of Interim Financial Information
ISRE 2410 addresses a review of interim financial information performed by the independent auditor of the entity. Such a review provides limited assurance through procedures including inquiry and analytical procedures, with a conclusion in the prescribed form. It is not a full financial-statement audit.
Worked example
The entity’s independent auditor reviews half-year results, investigates an unexpected margin change and issues a limited-assurance conclusion.
Common mistake
A review does not ensure that interim information is free from every material misstatement or provide audit-level assurance.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |