Which of the following is not an area of emphasis in a review conducted under ISRE 2410?
A) Make inquiries of management.
B) Obtain knowledge of the client.
C) Obtain knowledge of the accounting principles and practices of the client's industry.
D) Tests of internal controls.

Question

Quizplus · Accepted Answer

ISRE 2410 focuses on review engagements for interim financial information. It emphasizes procedures such as making inquiries of management, understanding the client and the industry's accounting principles, but it does not typically include tests of internal controls, which are more characteristic of audits rather than reviews.

Which of the Following Is Not an Area of Emphasis