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Exposure draft
AUDITING AND ASSURANCE STANDARDS BOARD
PROPOSED STANDARD ON REVIEW ENGAGEMENTSEngagements to Review
Historical Financial Statements
June 2013COMMENTS MUST BE RECEIVED BY
DECEMBER 11,
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What is proposed standard on review?
The proposed standard on review is a document that outlines potential changes or updates to a standard that is currently being used.
Who is required to file proposed standard on review?
Any individual or organization that believes a standard should be reviewed or updated is required to file a proposed standard on review.
How to fill out proposed standard on review?
To fill out a proposed standard on review, one must provide detailed information about the standard in question, the proposed changes, and the reasoning behind the proposed changes.
What is the purpose of proposed standard on review?
The purpose of proposed standard on review is to ensure that standards remain relevant and up-to-date in order to meet the needs of the users.
What information must be reported on proposed standard on review?
The proposed standard on review must include information about the current standard, the proposed changes, the rationale for the proposed changes, and any supporting documentation.
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