International Standard on Review Engagements (New Zealand) 2400
Review of Historical Financial Statements Performed by an Assurance Practitioner who is Not the Auditor of the Entity
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.
Applicable for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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Additional materials