Compare engagement objectives, procedures and reporting for assurance, reviews, AUP and compilation work.
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A practical guide to SRS 4400 explaining when agreed-upon procedures are appropriate, how AUP differs from an audit or review, how to define procedures, and how factual findings should be reported.
A practical SRE 2410 guide to limited reviews of interim financial information, covering review versus audit, inquiries, analytics, reconciliations, misstatements, going concern, representations and reporting.
A practical SRS 4410 (Revised) guide to compilation engagements: when they are useful, how they differ from audit or review, what management remains responsible for, how the practitioner handles misleading information, and what the final report must say.
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A practical CA-focused SAE 3410 guide to GHG statement assurance: scope, limited vs reasonable assurance, materiality, emissions data risks, procedures, reporting and a working-file checklist.
A practical SRS 4410 (Revised) guide to compilation engagements: when they are useful, how they differ from audit or review, what management remains responsible for, how the practitioner handles misleading information, and what the final report must say.
A practical guide to SRE 2400 (Revised): when the standard applies, how limited assurance differs from audit, what inquiry and analytical procedures should cover, when extra work is required, and how review conclusions are modified.
A practical SAE 3400 guide to the difference between forecasts and projections, how CAs examine assumptions and models, what assurance is provided, and what the final report should communicate.
A practical SRE 2410 guide to limited reviews of interim financial information, covering review versus audit, inquiries, analytics, reconciliations, misstatements, going concern, representations and reporting.
A practical SA 200 guide to reasonable assurance, audit risk, professional skepticism, professional judgment, materiality and why an audit opinion is not a guarantee that every misstatement will be found.
A practical guide to SRS 4400 explaining when agreed-upon procedures are appropriate, how AUP differs from an audit or review, how to define procedures, and how factual findings should be reported.
Using this collection
The level of assurance and form of conclusion change materially between an audit, review, agreed-upon procedures assignment and compilation. Use these guides to clarify that boundary before agreeing scope or drafting a report.
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