Review Report - Vonovia Half-Year-Report Review Report - Vonovia Half-Year-Report

Isre 2410 review report dating. Isre (revised) engagements to review historical pages 1 - 34 - text version | fliphtml5

Those standards require that we plan isre 2410 review report dating perform the review so that we can preclude through critical evaluation, with a certain level of assurance, that the condensed interim consolidated financial statements have not been prepared, in material respects, in accordance with the IFRS applicable to interim financial reporting as adopted by the EU, and that the interim group management report has not been prepared, in material respects, in accordance with the requirements of ang dating daan coordinating center palawan tour WpHG applicable to interim group management reports.

This is another area where a theoretical underpinning of standard-setting wouldassist, as indeed would consideration of the interaction of standards in a hybridengagement. The practitioner shall communicate such matters on a timely basis. The illustrative report concludes as follows: Thus, in practice, users may derive similar assurance from areview and from a compilation.

Review Report

We believe that thesemust be overcome so that the public interest may benefit from the global use ofhigh quality review standards. In reality,even if the practitioner is attempting to be definite that the isre 2410 review report dating has notidentified material misstatement, that assessment is as much a matter ofjudgement, and hence opinion, as that in an audit engagement.

We are particularly opposed to the requirement inparagraph Across the spectrum of engagementstandards, we would expect that the criteria for determining whether a mattershould be a requirement should take account of the level of public interest in anengagement, as well as its nature.

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We suggest that for review engagements there should be no presumptionof consistency with the ISAs, instead each requirement should be justified solelyby its benefit to the engagement. ProposedISRE uses different terminology to proposed ISREfor example inthe areas of risk and the occurrence of material misstatement and suchdifferences need to be eliminated or properly justified.

ASA - Amendments To Australian Auditing Standards - August

It is important that reporting entities and users have a proper understanding of all non-audit engagements for financial statements2, so as to be able to make informed choices and decisions.

We recognise that the need for thedocument to be stand-alone from ISAs pioneer dating a considerably larger numberof requirements than are to be found in extant ISRE Proposed ISRE excludes from its scope reviews of financial statements orinterim financial statements performed by the auditor of the entity financialstatements.

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A review is limited primarily to inquiries of company employees and analytical assessments and therefore does not provide the assurance attainable in a financial statement audit. The proposed standard fails to be specific in this respect.

Moreover, the IAASB is separately considering revision to International Standard on Assurance Engagements and we suggest that now is the time to eliminate any inconsistencies between standards for non-audit engagements. Infinalising the form of report for a review engagement, we suggest that theIAASB should ensure not only that the report has a logical relationship withreports for other non-audit engagements but also with, in particular, reports foraudits that are commissioned voluntarily.

It's been nearly a decade since I wrote the first edition of Great Answers to the. For example, in achieving reasonableassurance under ISAs the auditor necessarily complies with the specific ISAdealing with fraud, while the requirement in paragraph 51 of proposedISRE deals only with fraud-related communication.

Given the limited assurancenature of a review engagement, it may be unnecessary to include preconditionsrelating to internal control and fraud.

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In the remainder of this response we identify issues that can only satisfactorilybe resolved by making use of a well-developed conceptual framework forassurance.

For example, paragraph 45 d does not require a furthersix sub-points in order to drive effective inquiry.

Give as concrete an example as possible of getting to grips 50 Toughest Interview Questions. We find the language in paragraph 57 potentially confusing and it may also bedifficult to translate.

It also allows changes to be made to decouple it from the ISAs and toimprove the perceived value of the engagement through, inter alia, betterreporting.

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Page ii Page 1General CommentsIn this section of our response, we make general comments on proposedISRE and on its role as one of the standards that a practitioner may usewhen carrying out engagements on historical financial statements.

Apreliminary analysis indicates that there may be different user expectations ofthe minimum level of assurance reviewers should obtain. In the remainder of this response, we identify other aspects of proposedISRE that create barriers to its wider adoption.

In our general comments above we discussed the issue of commercial viabilityand extent of adoption of proposed ISRE I certainly couldn't boast of my own interviewing skills before I wrote the book.

However, that need not be done in thestandards themselves, so long as the messages are effectively communicatedseparately.


Alternative approaches could includeseparately reporting on, for example agreed-upon procedures or indeed adecision to exclude such engagements from ISRE because they take onmore of the characteristics of an audit than is appropriate for reporting underproposed ISRE Handle it by minimizing your weaknesses and emphasizing your strengths.

Should the IAASB have any questions about our response, or require furtherinformation, please contact in the first instance: Opinion In our opinion, the financial statements present fairly, in all material respects, or give a true and fair view of the financial position of ABC Company as at December 31, 20X1, and of its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards.

We do not think this meaning was intended. As paragraph A2 in effect provides an exemptionfrom paragraph 2 permitting a review in accordance with ISRE if sorequested we suggest that the circumstances be dealt with explicitly so as toavoid the need for actual reference to paragraph A52 of ISA SpecialConsideration — Audits of Group Financial Statements Including the Work ofComponent Auditors.


So I switched gears Bad answer: Significance is a matterof degree, which must be judged in relation to a purpose relating to a viewpoint. Had it done so, the review report could simply concludeby analogy as follows: This circumstance reinforces our long-held view for example expressed at thecommencement of the ISA Clarity project that standard setting would beimproved by a theoretical underpinning.

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We believe that, as currently drafted, proposed ISRE will result in toomuch variation in the approach of practitioners and that a consistent level ofassurance will not be achieved. Page 28In our December response, we stated that: These amount to representations thatthe auditor confirms as part of the audit evidence.

As set out elsewhere in this response, there are important matters to resolveabout the form of standards, the number of standards and the extent of options. However, there is a very important difference fromproposed ISRE We have been pleased to make earlier contributions of information and opinionsrelevant to this IAASB project.

If ISRE is not aimedat engagements that are commissioned voluntarily, either no reviewengagements will take place perhaps compilations will be undertaken or alocal standard will be used.

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We argued strongly in an earlier response that the IAASB should work towardsproviding an appropriate range of non-audit engagement standards that makethe value of using professional accountants abundantly clear. It is instructive to reflect on the limited extent to which International Standardsof Auditing ISAs are applied on a voluntary basis.

We would rephrase paragraph 40 as follows:

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