Baktanke: Kunde nya ISRE 2400 Översiktlig granskning, vara standarden för revision i mindre bolag?

1. För min artikel 2014 i tidningen Balanssi
Lasse Åkerblad, GRM-revisor
Version 2. mars, 2014
Kunde nya ISRE 2400 Översiktlig granskning, vara standarden för
revision i mindre bolag?
Länkförteckning över IFAC:s material (urval)
Artikel, 15.11.2013 “Review Engagements for SMEs: Limited Assurance, Numerous Benefits”
https://www.ifac.org/news-events/2013-11/review-engagements-smes-limited-assurance-numerousbenefits
Powerpoint presentation, 2/2014 “Limited Assurance Engagements for Practitioners”
http://www.slideshare.net/IFAC_Multimedia/ifac-guideto-reviewengagaementsorientationslides
Artikel, 27.2.2014 ( by Phil Cowperthwaite, Member, IFAC SMP Committee).
“Review Engagements—A Value-Adding Client Service”
http://www.ifac.org/news-events/2014-02/review-engagements-value-adding-client-service
Standarden i sin helhet (på engelska): ISRE 2400 (Revised)
http://www.ifac.org/sites/default/files/publications/files/B012%202013%20IAASB%20Handbook%20I
SRE%202400%20(Revised).pdf
ISRE 2400 Guide, 10.12.2013 “IFAC Guide to Review Engagements”
http://www.ifac.org/publications-resources/guide-review-engagements
Förnyat ramverk, 12/2013 “International Framework for Assurance Engagements”.
(Med början fr. sida 71).
http://www.ifac.org/sites/default/files/publications/files/ISAE%203000%20Revised%20%20for%20IAASB.pdf
Pressmeddelande, 27.9.2012
http://www.ifac.org/news-events/2012-09/iaasb-continues-address-assurance-needs-smallerentities-issues-revised-standard
Diskussionspapper, 9/2012: ”Basis for Conclusions Prepared by the Staff of the IAASB”
http://www.ifac.org/sites/default/files/publications/files/ISRE-2400-(Revised)-Basis-for-ConclusionsFinal.pdf
Article for Member Bodies, 12/2012: “THE STANDARD FOR LIMITED ASSURANCE REVIEW
ENGAGEMENTS”
http://www.ifac.org/sites/default/files/news/files/SMP-ISRS-2400-Review-Engagements-Article.pdf
Flowchart,förslag, 11/2010 ”Engagements to Review Historical Financial Statements— Proposed
Flowchart” (“further”= “additional” I den slutgiltiga versionen)
http://www.ifac.org/sites/default/files/meetings/files/5839_1.pdf
Standarden på svenska (FAR:s medlemmar, förutsätter inloggning): http://www.far.se
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