Main Features 
This Standard establishes mandatory requirements and provides explanatory guidance on the responsibilities of the auditor of an entity when engaged to undertake a review of an interim financial report and on the form and content 
of the auditor’s review report. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASRE 2410, which is available for download on the AUASB website