Assurance Reviews

This area of Navigate Audit is relevant to those entities requiring a level of assurance on their financial statements but not requiring a statutory audit under ISAs (UK). 

The area contains tools, guidance and template letters for non-audit assurance engagements under International Standard on Review Engagements (ISRE) 2400 (Revised) Engagements to review historical financial statements and refers to TECH 09/13 AAF (Revised) Assurance review engagements on historical financial statements.

For entities requiring an audit under ISAs (UK), audit methodology is available here in Navigate Audit.

An Accounts preparation tool is available here in Navigate UK GAAP Accounting.  

Click on the button below for a mind map of this area: 

Mind map

Details of past updates are set out in What's changed and planned future updates are in Stop press.

This area is maintained by our in-house team of experts, in consultation with our editorial review panel

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