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ISRE 2400&2410

This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.

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November 22, 2017 at 11:07 am #417381
JIAXIN
Member
- Topics: 2
- Replies: 1
Hi,
Format of auditor’s report has changed in 2016, resulted the opinion paragraph should be placed before the basis of opinion paragraph. I would like to ask whether this new changing in auditor’s report format affects the report issued under Review Engagement in ISRE 2400&2410.
To be specific, the ‘Qualified Conclusion’ paragraph should be placed before/ after ‘Basis of Qualified Conclusion’?
I got contradicted answers from different source. Hopes to get clarification.
Thank You.
November 22, 2017 at 11:27 am #417385
MikeLittle
Keymaster
- Topics: 27
- Replies: 23326
From what I can see on the internet, the format of a report on a review engagement has NOT changed in line with the revised format for an audit report
The format then remains as Introduction, Scope and Conclusion
OK?
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