CPA Canada has released their Reporting Implications of the Canadian Standard on Review Engagements (CSRE 2400) guide. This extensive guide provides a series of issues presented in Q&A format and includes over 20 illustrative Independent Practitioners’ Review Engagement Reports for CSRE 2400. This will likely be a valuable resource for your firm during the transition to the new review engagement standard in 2018. In the material you will find examples of report wording for modified conclusions, restatements of comparative information as well as reissued financial statements.
We recommend that you keep the original reporting implications guide, titled Reporting Implications of New Auditing and Accounting Standards, which was issued by CPA Canada in April 2014 for reporting examples when transitioning to a new accounting framework (i.e. ASPE).