NZ SRE 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity
Deals with the auditor’s responsibilities when an auditor undertakes an engagement to review the financial statements of an audit client, and on the form and content of the auditor’s review report.
The term “auditor” is used throughout this NZ SRE 2410, not because the auditor is performing an audit function but because the scope of this NZ SRE 2410 is limited to a review performed by the independent auditor of the financial statements of the entity.
Effective for reviews of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.