15. Reporting On Assurance Engagements: Review Engagements Flashcards

1
Q

Review Engagements (non-statutory auditor): When may assurance conditions need to be modified?

A

If the practitioner is unable to say ‘nothing has come to our attention’

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2
Q

Review engagements: Implication for the report: Material misstatement

A

Qualified or adverse conclusion

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3
Q

Review engagements: Implication for the rpeort: Material limitation on scope

A

Qualified or disclaimer of conclusion

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