 Copyright
Disclaimer  Core Concepts: Review Engagements
 Review Engagements
33. Nature of a Review Engagement 33.1 Overview 33.2 Distinguishing a Review Engagement from an Audit 33.3 Review Procedures 33.4 Plausibility 33.5 Appropriate Criteria 33.6 The Review Engagement — Road Map 34. Engagement Acceptance and Continuance 34.1 Overview 34.2 Acceptance / Continuance Procedures 34.3 The Engagement Letter Updating the Engagement Letter 34.4 A Change in the Terms of the Review Engagement 34.5 Confirmation of Independence 35. Materiality in a Review Engagement 35.1 Overview 35.2 Financial Statement Users 35.3 Calculation of Materiality Step 1 — Identify Major Elements Step 2 — Determine Amount for Materiality Step 3 — Determine if Information Is in Accordance with Appropriate Criteria 36. Planning the Review Engagement 36.1 Overview 36.2 Considerations in Planning 37. Selecting Appropriate Review Procedures 37.1 Overview 37.2 Nature of Review Engagement Procedures 37.3 Procedures for Special Areas Estimates Litigation, Claims and Non-Compliance Group Financial Statements 37.4 Additional and More Extensive Procedures Plausibility of Information in Doubt Procedures Requested by Management 38. Documenting and Evaluating Results 38.1 Overview 38.2 Documenting Information Obtained 38.3 File Organization Permanent Files Distinguishing Work Effort from an Audit File Assembly 38.4 Assessing Identified Misstatements Documenting and Aggregating Identified Misstatements 38.5 Assessing Management Representations 38.6 Documenting Management Representations Representations for Special Purpose Financial Statements 40. Reporting 40.1 Overview 40.2 Addressee 40.3 Form of Report 40.4 Date of Report 40.5 Marking Pages as "Unaudited" 40.6 Special Purpose Reports 40.7 Transitioning to a New Applicable Financial Reporting Framework 40.8 Types of Modified Reports 40.9 Wording a Modified Report Inadvertent Modifications Departure from Appropriate Criteria Inappropriate / Unreasonable Interpretations Inability to Complete the Review Refusal to Accept Report with a Reservation 40.10 Comparative Figures 40.11 Subsequent Discovery of a Misstatement | 
