The International Auditing and Assurance Standards Board, a unit of the International Federation of Accountants, has released ISRE 2410, a standard to assist auditors in reviewing interim financial statements.
ISRE 2410 -- "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" -- outlines the principles of a review of interim financials, provides guidance on the inquiries and other review procedures to be performed by the auditor, and also prescribes the content of the review report.
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