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Engagements to Engagements to Engagements to Special Purpose Engagements to

Review Financial Perform Agreed- Compile Financial Audit Engagements Examine Prospective
Statements upon (ISRS 4400) Information (ISA 800) Financial Information
(ISRE 2400) (ISRS 4410) (ISAE 3400)
Purpose to establish to establish establish standards written in the context to establish standards
standards and standards and and provide of a complete set of and provide guidance
provide guidance on provide guidance guidance on the financial statements on engagements to
the practitioner’s on the auditor’s accountant’s1 prepared in examine and
professional professional professional accordance with a report on prospective
responsibilities responsibilities responsibilities special purpose financial information
when a practitioner, when an when an framework including examination
who is not the engagement to engagement to procedures
auditor of an entity, perform agreed- compile financial for best-estimate and
undertakes an upon procedures information is hypothetical
engagement to regarding financial undertaken and the assumptions.
review financial information is form and content of
statements and on undertaken and the report the
the form and on the form and accountant issues in
content of the content of the connection with
report that the report that the such a compilation.
practitioner issues in auditor issues in
connection with connection with
such a such an
review. engagement.
Objective untuk Is for the auditor for the accountant when applying ISAs in -
memungkinkan to carry out to use an audit of financial
seorang praktisi procedures of an accounting statements prepared
menyatakan apakah audit nature to expertise, as in accordance with a
terdapat hal hal which the auditor opposed to auditing special purpose
yang menjadi and the entity and expertise, to collect, framework
perhatian praktisi any appropriate classify
yang menyebabkan third parties have and summarize
praktisi yakin bahwa agreed and to financial
laporan keuangan report on factual information.
tersebut tidak findings
disajikan, dalam
semua hal yang
material, sesuai
dengan kerangka
pelaporan keuangan
yang berlaku
General Principles The practitioner The auditor The accountant
should comply with should comply should comply with
the Code of Ethics with the Code of the Code of Ethics
for Professional Ethics for for Professional
Accountants issued Professional Accountants issued
by the International Accountants by the International
Ethics Standards issued by the Ethics Standards
Board for International Board for
Accountants (the Ethics Standards Accountants (the
IESBA Code) and Board for IESBA Code)
should conduct a Accountants (the
review in IESBA Code) and
accordance with this should conduct an
ISRE. agreed-upon
procedures
engagement in
accordance with
this ISRS and the
terms of the
engagement.
Scope should be - - apply
determined by the to an audit of
practitioner having financial statements
regard to the
requirements of this
ISRE, relevant
professional bodies,
legislation,
regulation and,
where appropriate,
the terms
of the review
engagement and
reporting
requirements.
Documentation The practitioner The auditor The accountant The auditor should
should document should document should document document matters
matters which are matters which are matters which are which are important
important in important in important in in providing evidence
providing evidence providing providing evidence to support the report
to support the evidence to that the of a special purpose
review report, and support the report engagement was audit, and evidence
evidence that the of factual findings, carried out in that the engagement
review was carried and evidence that accordance was carried out in
out in accordance the with this ISRS and accordance with this
with this ISRE. engagement was the terms of the ISRS and the terms of
carried out in engagement. the engagement
accordance with
this ISRS and the
terms of
the engagement.
Planning The practitioner The auditor The accountant The auditor shall
should plan the should plan the should plan the determine whether
work so that an work so that an work so that an application of the
effective effective effective ISAs requires special
engagement will engagement will engagement will consideration in the
be performed. be be performed. circumstances of the
performed. engagement
Reporting The review report needs to describe If the accountant The auditor’s report
should contain a the becomes aware of on special purpose
clear written purpose and the material financial statements
expression of agreed-upon misstatements, the shall include an
negative procedures of the accountant should Emphasis of Matter
assurance. The engagement in try to agree paragraph alerting
practitioner should sufficient detail to appropriate users of the auditor’s
review and assess enable the reader amendments with report that the
the conclusions to understand the the entity. If financial statements
drawn from the nature and the such amendments are prepared in
evidence obtained extent of the work are not made and accordance with a
as the basis for the performed. the financial special purpose
expression of information is framework and that,
negative assurance. considered to be as a result, the
misleading, the financial statements
accountant should may not be suitable
withdraw from the for another purpose
engagement.
Conclusion Based on the work The procedures A statement that The auditor’s
performed, the performed were neither an audit nor conclusion shall also
practitioner should those agreed a review has been describe the purpose
assess whether any upon with carried for which the
information recipient and the out and that financial statements
obtained during the engagement was accordingly no are prepared and, if
review indicates performed in assurance is necessary, the
that the financial accordance with expressed on the intended users, or
statements do not the ISRS financial refer to a note in the
give a true and fair applicable to information special purpose
view (or are not agreed-upon financial statements
presented fairly, in procedure that contain that
all material engagements, or information.
respects) in with relevant
accordance with the national standards
applicable financial or practices
reporting
framework.