Assurance Review Engagement Manual

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:

  • accounts disclosure checklists, including versions for new UK GAAP in accordance with FRS 102, including FRS 102 Section 1A
  • guidance and procedures notes that set out how review engagements are conducted, including in accordance with the relevant quality control requirements
  • example engagement letters, reports and supporting statements.

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. 

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