Review Engagements

These are engagements under taken as per “International Standards on Review Engagements”- ISREs, as endorsed in the Kingdom of Saudi Arabia:

• ISRE 2400 – Engagements to Review Historical Financial Statements
  

• ISRE 2410 – Review of Interim Financial Information Performed by the Independent Auditor of the Entity

These are limited assurance engagements and their scope is substantially less than that of an audit.

These engagements may be carried out to conform to regulatory requirements or to improve the credibility of financial information being presented.