Review engagements: A sample file on the application of CSRE 2400

This sample case-study of a fictitious entity is based on an actual file completed in accordance with CSRE 2400 using the PEG forms. It’s intended to provide practical guidance to practitioners in applying the standard.

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A new standard on review engagements has come into effect for review of financial statements and financial information for periods ending on or after December 14, 2017. This sample file is intended to provide practical guidance to assist practitioners in ensuring sufficient work is performed and documented to meet the requirements of CSRE 2400.

While the sample file was prepared using the Professional Engagement Guide (PEG) forms, this is not the only way the standards can be met. Rather, the forms are examples of the documents that may be in the review engagement file. The guide also includes additional resources provided by CPA Canada.