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  5. prepared this Guide to provide guidance and help practitioners perform review engagements under Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements. This Guide provides non-authoritative guidance that has not been adopted,

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  8. Typically, a review engagement is requested by stakeholders in a company (bank, shareholders, etc.) to ensure that the amounts within the financial statements is plausible. Whereas in a Notice to Reader, there is no assurance provided, a review engagement provides a low level of assurance from the CPA.

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