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Audit of financial statements, according to standard ISA 2400

Audit of financial statements

Audit of financial statements, according to standard ISA 2400

During a review of financial statements, the practitioner develops a conclusion that is intended to provide assurance to intended users that the entity's financial statements have been prepared in accordance with the applicable financial reporting framework. The practitioner bases his conclusion on the limited assurance he has obtained. The practitioner's report contains a description of the nature of the review engagement intended for persons who will read the report to enable them to understand the essence of the conclusion.

Purpose of this audit

The practitioner's objectives in conducting a review of financial statements in accordance with this Standard are to:

Audit of financial statements, according to standard ISA 2400
Аудит финансовой отчетности, по стандарту МСА 2400

What result will you get?

Audit stages

It should be noted that this standard does not replace the requirements of other ISAs; nor does it purport to address all features that may be applicable in any particular circumstances of the assignment.

How long does the verification take?

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