Revised International Standard for Review Engagement (UK) 2410 (ISRE (UK) 2410)
News types: Codes and Standards Announcements
Published: 20 May 2021
Today the FRC has issued revised International Standard for Review Engagement (UK) 2410 (ISRE (UK) 2410) Review of Interim Financial Information Performed by the Independent Auditor of the Entity .
The revised standard provides additional clarity on auditor responsibilities, strengthens the review procedures required on management’s going concern assessment and strengthens reporting requirements in relation to going concern.
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