Description
This programme is for assignments outside the UK and Ireland which do not require an audit and which are conducted under either ISRE 2400 (revised) “engagements to review historical financial statements” or under ISRS 4410 (revised) “compilation engagements”. The programme is not specific to any one country.
The work programme will enable you to demonstrate that you have undertaken the assignment in accordance with the requirements either of ISRE 2400 or ISRS 4410 as appropriate.
The programmes includes guidance notes for their application, a Permanent File to help demonstrate your understanding of the business and Current Files with a planning section and a completion section and a bank of suggested tests to perform.
Contents
The Compilation and Assurance programme contains detailed guidance notes and comprehensive schedules for the preparation of the Permanent File and the Current File for both ISRE 2400 and ISRS 4410 assignments.
There are also a number of appendices providing assistance regarding:
- Example Reports for both ISRE 2400 and ISRS 4410.
- Example Letter of Request for Accounting Records for both ISRE 2400 and ISRS 4410.
- Engagement Letters for both ISRE 2400 and ISRS 4410.
- Representation Letters for both ISRE 2400 and ISRS 4410.
- Going concern checklist for ISRE 2400.
