The At a Glance about SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, explains that SSARS No. 25 further converges AR-C section 90, Review of Financial Statements, with International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements, and minimizes differences with the auditing standards regarding concepts that are consistent regardless of the level of service performed on the financial statements. The At a Glance summarizes how SSARS No. 25:
Includes an