DOI: 10.2308/ciia-2026-036 ISSN: 1936-1270
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed International Standard on Review Engagements 2410
Dereck Barr-Pulliam, Sean A. Dennis, Travis P. Holt, John D. Keyser, Michelle McAllister, Aleksandra B. ZimmermanSUMMARY
In May 2026, the International Auditing and Assurance Standards Board (IAASB) issued an exposure draft revising International Standard on Auditing (ISA) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements (IAASB 2026a). This commentary summarizes the views of the participating members of the Auditing Standards Committee of the Auditing Section of the American Accounting Association.