ISRE (NZ) 2400 Review of Historical Financial Statements Performed by an Assurance Practitioner

  • Review

This International Standard on Review Engagements (New Zealand) (ISRE (NZ)) deals with:

  • The assurance practitioner’s responsibilities when engaged to perform a review of historical financial statements, when the assurance practitioner is not the auditor of the entity’s financial statements; and
  • The form and content of the assurance practitioner’s report on the financial statements.

Effective for reviews of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISRE (NZ) 2400 – Periods ending on or after 15 Dec 2017 Review of Historical Financial Statements Performed by an Assurance Practitioner

    Date of issue: Dec 2013 Date compiled: 1 Oct 2016

Previous Versions

  • ISRE (NZ) 2400 – Periods ending on or after 31 Dec 2014 Review of Historical Financial Statements Performed by an Assurance Practitioner

    Date of issue: Dec 2013 Date compiled: 1 Dec 2013