11 mai 2022 · In a review engagement, the auditor conducts analytical procedures and makes inquiries to ascertain whether the information contained within the ...
Which is an assurance engagement?
The objective of an assurance engagement is to obtain sufficient appropriate evidence to express a conclusion, providing reasonable or limited assurance, as to whether the audited body has complied with the specified requirements of the appropriate legislation (the 'criteria') in all material respects.
Which is an assurance engagement review compilation?
A compilation is literally a compilation of financial records into a format required by accounting standards. When this work is performed by an auditor it is referred to as a compilation and accounting standards require the auditor to assess whether the records are free from obvious errors.