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ISRE 2400&2410

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › ISRE 2400&2410

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • 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: 23362
    • ☆☆☆☆☆

    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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  • The topic ‘ISRE 2400&2410’ is closed to new replies.

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