ISRE (NZ) 2400
Review of Historical Financial Statements Performed by an Assurance Practitioner
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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.