Planning the review engagement
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what is a review engagement Informational
- Considering the impact of economic conditions on the entity Considering the impact of industry-specific factors on the entity
- Data security considerations for review engagement documentation The process of accepting a new review engagement client
- Understanding the principles of fair value measurement and disclosure
- Understanding the criteria against which the non-financial information is being evaluated Issuing a report on the review of non-financial information
- Documenting the review engagement procedures What is the form and content of a review engagement report?
- Discussing the limitations of the review engagement with management and those charged with governance
- Comparing financial information with budgets and forecasts Identifying non-financial information relevant to the review
- Independence Requirements for Review Engagements What are the different types of assurance engagements?
- Keeping management informed of the progress of the review and any significant findings Discussing the review engagement report with management before issuance
- Considering the implications of events discovered after the date of the auditor's report Communicating with those charged with governance about significant matters identified during the review
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