Our Assurance Review Engagement Manual provides you with the current and permanent file programmes needed to undertake an assurance review engagement for a limited company in accordance with the International Standard on Review Engagements (ISRE) 2400 (Revised) and ICAEW Audit and Assurance Faculty Technical Release 09/13 (Revised).
The manual also includes:
Our Assurance Review Engagement Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.
A number of minor changes to engagement letters, disclosure checklists, accounts and audit exemption criteria checklists have been made in relation to Brexit.
This update incorporates changes for ISA (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures, ISA (UK) 570 (Revised September 2019) Going Concern and other changes to existing standards including most notably ISA (UK) 700 Forming an opinion and reporting on financial statements and ISA (UK) 250A Consideration of laws and regulations in an audit of financial statements.
This update to the Assurance Review Engagement Manual should be used with immediate effect.
|Initial fee: Sole Practitioner / Non-Audit Firm*||£195.00|
|Initial fee: 2-4 RIs*||£245.00|
|Initial fee: 5-9 RIs*||£295.00|
|Annual subscription fee: Sole Practitioner*||£125.00|
|Annual subscription fee: 2-4 RIs*||£145.00|
|Annual subscription fee: 5-9 RIs*||£175.00|
For 10 or more RIs please contact Jenny Faulkner at firstname.lastname@example.org or on 033 0058 7141.
* Mercia Members receive a 10% discount.
All prices are subject to VAT. Prices are subject to change on 1 July.
There is a one-off initial subscription fee for the right to use the manual dependent on the number of Responsible Individuals (RIs) for audit purposes in your firm.
In order to keep you up to date, you will be automatically enrolled in our online update service. Your subscription renewal will be invoiced on anniversary date.
Operating System: Windows 10.
Applications: Full version of Microsoft Office 2010, 2013 and 2016, Adobe Reader.
Note: Windows Office RT, Office Mobile and Office 365 Online are not currently supported.
Office 365 with a locally installed copy of the Office suite is supported.