Review engagements - templates within Audit Assistant

 

Review Engagements

  • Review - ISRE (NZ) 2400 (with SSP) - 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 where Statement of Service Performance is included.
  • Review - ISRE (NZ) 2400 (without SSP) - 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 where no SSP is included.
  • 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).
  • Review - ISRE (NZ) 2400 - SPFS for FPE - standard review template modified specifically for SPFR for FPE entities -  including checklists for "A Special Purpose Financial Reporting Framework for use by For-Profit Entities" (SPFR for FPEs) issued by CAANZ - designed for use in New Zealand by Small and Medium Sized Entities - 2018
  • Review - ISRE (NZ) 2400 - Body Corporate - for Body Corporate financial statements prepared in terms of generic special purpose policies or in accordance with the Special Purpose Framework for use by For-Profit Entities (SPFR for FPEs) published by CAANZ in accordance with provisions of the Unit Titles Act 2010 and the Unit Title Regulations 2011.

(Note that there is a second review standard - 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 - but please contact us if you have are doing some of these and would like us to develop)

Also see Introduction to Review Engagements

 

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