[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30452":3,"doc-seo-30452":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30452,962075114765,"Quinn","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","Session 14 Reviews and Related Services","Session 14 focuses on ACCA study guidance for review engagements (ISRE 2400) and related services (ISRSs). It explains the objective of a review engagement, emphasizing negative assurance and the auditor’s conclusion based on procedures that do not provide audit-level evidence. The session details general principles, engagement terms, scope, evidence sources, including inquiry and analytical procedures, and key matters for planning such as knowledge of prior periods, business understanding, accounting systems, and materiality. It also contrasts interim review versus financial statement audits, outlines due diligence review differences, and introduces agreed-upon procedures and the nature of related non-assurance services.","cbCais5DqrSPMmki","https://ap.wps.com/l/cbCais5DqrSPMmki","pdf",1049524,1,1778287184,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","session-14-reviews-and-related-services","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/session-14-reviews-and-related-services/30452",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]