International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements
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1 AT A GLANCE September 2012 Internatinal Standard n Review Engagements (ISRE) 2400 (Revised), Engagements t Review Histrical Financial Statements This summary prvides an verview f ISRE 2400 (Revised), Engagements t Review Histrical Financial Statements Prject Objective: T enhance the quality and cnsistency f engagements t review histrical financial statements, thrugh revised requirements and guidance addressing the respnsibilities, wrk effrt and reprting cnsideratins f practitiners undertaking such engagements. The prject was undertaken in the cntext f the IAASB s strategic fcus t develp standards t address market demand fr assurance services ther than audits that meet the needs f small- and medium-sized entities (SMEs) and users f their financial infrmatin. Effective Date Reviews f financial statements fr perids ending n r after December 31, 2013 Fr Mre Infrmatin: Visit the IAASB's website fr mre n the prject s histry and a staff-prepared Basis fr Cnclusins. This At a Glance publicatin has been prepared by staff f the IAASB fr infrmatin purpses nly. It des nt frm part f the standard r ther authritative publicatins f the IAASB. It has nt been reviewed, apprved r therwise acted upn by the IAASB.
2 Why might an entity engage a practitiner t perfrm a review engagement, and why did the IAASB decide t revise its review standard? A review engagement is an evidence-based engagement in which the practitiner btains limited assurance t supprt a cnclusin n the financial statements. When an audit f financial statements is nt required, a review engagement may be required by law r regulatin r can be vluntarily undertaken. Increased demand fr services ther than audits Many jurisdictins have intrduced exemptins frm mandatry audits f financial statements, fr example, based n the type f entity, its size, r ther public interest cnsideratins. This change in the regulatry envirnment is a significant driver f demand fr services, ther than the financial statement audit, that enhance the credibility f SME financial statements n a cst-effective basis. Rather than audits, sme jurisdictins have chsen instead t require the entity s histrical financial statements t be reviewed by a practitiner. Other entities nt required t have an audit may request a practitiner t perfrm a review engagement. Aims f the revised review standard ISRE 2400 (Revised) helps practitiners perfrming review engagements cnverge n use f a glbally accepted benchmark fr undertaking such engagements, and prmtes better clarity fr users abut the nature f a review. The revised standard is intended t fill an emerging need in jurisdictins that currently d nt have natinal standards addressing reviews f financial statements. The IAASB believes that an engagement perfrmed under the revised standard shuld: Enhance users degree f cnfidence in the entity s financial statements, by reprting n them in a manner cmmensurate with the limited assurance btained by the practitiner. Be able t be perfrmed n a csteffective basis. Be clearly distinguishable frm an audit f financial statements 2
3 What is the nature f the wrk perfrmed in a review engagement? The practitiner perfrms inquiry and analytical prcedures t btain sufficient apprpriate evidence t cnclude n the financial statements as a whle. If sufficient apprpriate evidence has nt been btained frm inquiry and analytical review, the practitiner perfrms ther prcedures judged necessary t be able t frm a cnclusin. The practitiner perfrms additinal prcedures if the practitiner becmes aware f matters that cause the practitiner t believe the financial statements may be materially misstated. Obtaining an understanding f the entity and the envirnment As a basis fr designing prcedures t address areas in the financial statements where material misstatements are likely t arise, the practitiner btains an understanding f the entity and its envirnment, and f the applicable financial reprting framewrk. This is a cntinual dynamic prcess f gathering, updating and analyzing infrmatin thrughut the engagement, and the practitiner s understanding is updated as changes in cnditins and circumstances ccur. Designing and perfrming prcedures fr the review The practitiner is required t design and perfrm inquiry and analytical prcedures t: Address all material items in the financial statements, including disclsures; and Fcus n addressing areas in the financial statements where material misstatements are likely t arise. The ISRE als specifies certain matters the practitiner is required t cver thrugh inquiries, and identifies specific circumstances the practitiner is required t address, namely: Related parties, Fraud and nn-cmpliance with laws and regulatins, and The entity s ability t cntinue as a ging cncern. Additinal prcedures If, during the engagement, the practitiner becmes aware f matters that cause the practitiner t believe the financial statements may be materially misstated, the practitiner is required t design and perfrm prcedures sufficient t address thse matters; either by cncluding that they are nt likely t cause the financial statements as a whle t be materially misstated, r by determining that they d cause the financial statements t be materially misstated. 3
4 Hw des ISRE 2400 (Revised) address engagement quality? Cmpliance with relevant ethical requirements, engagement-level quality cntrl prcedures, and a fcus n cmpetence and capabilities, including cmpetence in assurance skills and techniques, are amng key matters highlighted in ISRE 2400 (Revised). Engagement quality cntrl Amng ther imprtant prvisins: The ISRE establishes safeguards that review engagements are nt undertaken when they are nt apprpriate in the circumstances. The ISRE requires the engagement partner t take respnsibility fr the verall quality f the review engagement, including: Directin, supervisin, planning and perfrmance f the review in cmpliance with prfessinal standards and applicable legal and regulatry requirements; and Perfrmance f the engagement in accrdance with the firm s quality cntrl plicies, including taking respnsibility fr apprpriate engagement dcumentatin being maintained. Prfessinal skepticism and prfessinal judgment The practitiner s prfessinal skepticism and ability t exercise sund prfessinal judgment are imprtant influences n engagement quality. The practitiner is required t plan and perfrm the review with prfessinal skepticism, recgnizing that circumstances may exist that cause the financial statements t be materially misstated. Prfessinal judgment is essential t the perfrmance f high-quality reviews, mst particularly regarding decisins abut the prcedures perfrmed and the sufficiency and apprpriateness f the evidence btained, and t frm the practitiner s cnclusin. 4
5 What is reprted in a review engagement? The practitiner s reprt under ISRE 2400 (Revised) includes a descriptin f the nature f a review engagement as cntext fr the readers f the reprt t be able t understand the cnclusin. The ISRE includes requirements and guidance directing the practitiner t the type f cnclusin that shuld be issued depending n the circumstances, fr example when sufficient apprpriate evidence has nt been btained r when there is a limitatin n the scpe f the review. Descriptin f the review engagement in the practitiner s reprt The practitiner s reprt cntains, amng ther things: A descriptin f the practitiner s respnsibility under the ISRE; and A descriptin f a review f financial statements, including the fllwing statements: A review engagement under the ISRE is a limited assurance engagement; The practitiner perfrms prcedures, primarily cnsisting f making inquiries f management and thers within the entity, as apprpriate, and applying analytical prcedures, and evaluates the evidence btained; and The prcedures perfrmed in a review are substantially less than thse perfrmed in an audit cnducted in accrdance with Internatinal Standards n Auditing (ISAs), and, accrdingly, the practitiner des nt express an audit pinin n the financial statements. Frm f the practitiner s cnclusin The practitiner expresses a cnclusin that is based n the evidence btained during the review engagement. An unmdified cnclusin is expressed when the practitiner has btained limited assurance t be able t cnclude that nthing has cme t the practitiner s attentin that causes the practitiner t believe that the financial statements are nt prepared, in all material respects, in accrdance with the applicable financial reprting framewrk. 5
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