ISREs

Review of Historical Financial

Information
Irma Sriwijayanti
Sucitalia 1506774421
Yuliana Theresia
ISRE 2410
Review of Interim Financial Information
Performed by the Independent Auditor of
The Entity
Objective of an Engagement to
Review Interim Financial Information
Procedures for a Review of Interim
Financial Information
Evaluation of Misstatements
Management Representations
 It acknowledges its responsibility for the design and
implementation of internal control to prevent and detect fraud
and error
 The interim financial information is prepared and presented in
accordance with the applicable financial reporting framework
 It believes the effect of those uncorrected misstatements
aggregated by the auditor during the review are immaterial, both
individually and in the aggregate, to the interim financial
information taken as a whole
 It has disclosed to the auditor all significant facts relating to any
frauds or suspected frauds known to management that may have
affected the entity
 It has disclosed to the auditor the results of its assessment of the
risks that the interim financial information may be materially
misstated as a result of fraud
 It has disclosed to the auditor all known actual or possible
noncompliance with laws and regulations whose effects are to be
considered when preparing the interim financial information
 It has disclosed to the auditor all significant events that have
occurred subsequent to the balance sheet date and through to the
date of the review report that may require adjustment to or
disclosure in the interim financial information
Auditor’s Responsibility for
Accompanying Information
Communication
Reporting Results of the Review of
Interim Financial Information
Documentation