文章插图
Review engagement are often undertaken as an alternaltive to an audit, and involve a practitioner reviewing financial data, such as six-monthly figures. This would involve the practitioner undertaking procedures to state whether anything has come to their attention which causes the practitioner to believe that the financial data is not in accordance with the financial reporting framwork.A review engagement differs to an external audit in that the procedures undertaken are not nearly as comprehensive as those in an audit, with procudures such as analytical review and enquiry used extensively. In addition, the practitioner does not need to comply with ISAs as these only relate to external audits.再者，二者的保证程度（Level of Assurance)不一样一个外部审计（External Audi)通常给出的保证是The financial statements present fairly in all material respects(or are true and fair) and are free of material misstatements.这样给出的保证程度是high but not absolute level of assurance，即通常所说的合理保证(Resonable Assurance) 。而Review Engagements的执行者往往gathers sufficient evidence to be satisfied that the subject matter is plausible.这样的约定 往往给出的是Negative Assurance.总之，就是Review Engagements也是会看财务数据进行检查复核，但是与审计不同的是他们履行程序时不需要遵守国际审计准则 。给出的是Negtive Assurance.意思大概是检查发现足够多对的就认为没问题了 。而审计给的是以积极（positive)的方式对财务报表整体发表审计意见 。
【audit engagement和review engagement有什么区别？本质的区别是什么】
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