Review Engagements

 

Review Engagements - international standards

  • Review - ISRE (NZ) 2400 - Based on standard: Review of Historical Financial Statements Performed by an Assurance Practitioner who is Not the Auditor of the Entity - suitable for all types of review client.

Review Engagements -current NZ standards

  • Review - ISRE (NZ) 2400 - Tier 3 PBE - standard review template modified specifically for Tier 3 PBE with checklists around requirements of PBE SFR - A (NFP): Public Benefit Entity Simple Format Reporting - Accrual (Not-For-Profit).
  • Review - ISRE (NZ) 2400 - Tier 4 PBE - standard review template modified specifically for Tier 4 PBE with checklists around requirements of PBE SFR - C (NFP): Public Benefit Entity Simple Format Reporting - Cash (Not-For-Profit).

(Note that there is a second review standards - NZ SRE 2410 - Review of Financial Statements Performed by the Independent Auditor of the Entity - we have not prepared a template for this as it normally only relates to interim reviews for audit job - something only done rarely.)

 

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