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Review standards for interim financial statements

The Financial Reporting Council issues Statements for Reporting Accountants that establish basic principles and essential procedures, with related guidance, for accountants on assurance engagements closely related to an audit of financial statements.

Currently there is one such standard - International Standard for Review Engagements (ISRE) (UK and Ireland) 2410 which applies to the auditor of an entity reviewing interim financial statements issued by the entity:

ISRE (UK and Ireland) 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity
July 2007
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