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Practitioner Client Briefing
CANADIAN STANDARD ON REVIEW ENGAGEMENTSMARCH 2017Standard Discussed: Canadian Standard on
Review Engagements (CARE) 2400, Engagements
to Review Historical Financial Statements
Purpose
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What is canadian standard on review?
The Canadian standard on review refers to the guidelines and procedures that must be followed when conducting a review of financial statements.
Who is required to file canadian standard on review?
Certain types of entities, such as public companies and certain regulated entities, are required to file a canadian standard on review.
How to fill out canadian standard on review?
The Canadian standard on review should be filled out following the specific guidelines and procedures outlined in the standard.
What is the purpose of canadian standard on review?
The purpose of the Canadian standard on review is to provide assurance on the financial statements being reviewed.
What information must be reported on canadian standard on review?
The review report must include the scope of the review, the conclusion reached, and any findings or issues identified during the review process.
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