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International Auditing and Assurance Standards Board (IAASB) issues Staff Audit Practice Alert re Review Engagements on Interim Reporting
- 06 July 2020
- Accounting
- South African Accounting Academy
For many entities, the financial effects of the COVID-19 pandemic may first be reflected in the 2020 interim financial information of the entity. Consequently, the extent and complexity of updates in the interim financial information prepared by the entity from the latest complete set of annual financial statements may be greater than usual for interim periods in 2020.
This publication has been prepared to highlight key areas of focus in the current environment when undertaking a review of interim financial information in accordance with ISRE 2410.
When practitioners (other than auditors) are engaged to perform a review of interim financial information, they should perform this review in accordance with ISRE 2400 (Revised).
Click here to download the 14-page staff alert.