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Learn the key differences between the requirements in CSRE 2400, Engagements to Review Historical Financial Statements, and those in Section 8100, General Review Standards, and Section 8200, Public Accountant's Review of Financial Statements.
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This Chartered Professional Accountants of Canada (CPA Canada) Audit & Assurance Alert provides a comparison highlighting the key differences between requirements in the Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements, and requirements in the "8000 series" — Section 8100, General Review Standards, and Section 8200, Public Accountant's Review of Financial Statements.
For further information regarding CSRE 2400, please refer to Audit and Assurance Alert: CSRE 2400, which highlights the timeline for application of CSRE 2400, and includes a summary of the standard and a discussion of some of the key elements.
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January 9, 2017
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March 1, 2017
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