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ISRE 2410

What the Project Aims to Achieve

The IAASB is currently working on a project to modernize and revise ISRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. 

Through this project, the IAASB aims to:

  • Meet heightened stakeholder expectations regarding matters to be addressed in an interim review engagement, in a manner proportionate to the purpose of an interim review engagement; and
  • Promote consistent practice by the independent auditor of the entity when designing and performing procedures and reporting on engagements to review interim financial information.

Project Timeline

Please note that forecasted milestones are targets and are subject to change.

Current Status of the Project

Refer to the IAASB’s Latest on Our Projectspage for the latest status of the Project.

Staff Contacts

The project team consists of staff from the IAASB, the Australian Auditing and Assurance Standards Board (AUASB), and the New Zealand External Reporting Board (XRB):

  • Ana Espinal-Rae (IAASB)
  • Dan Montgomery (IAASB)
  • Rene Herman (AUASB)
  • Johanna Foyster (AUASB)
  • Misha Pieters (XRB)
  • Sharon Walker (XRB)

Project Board Members

 

Project Stages

Content

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Board Papers