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Located in the context of exposure draft ISRE 2400 “Engagements to Review Historical Financial Statements”, our study contributes to a better understanding of the key elements of the practitioner’s reporting on assurance engagements that ensure the adequate communication of the assurance obtained by the practitioner to the addressees of the practitioner’s reporting. We derive the intended insights from the execution of an experiment with 35 accounting professionals from Great Britain and oppose alternative phrasings of the review conclusion to the audit opinion and furthermore compare conditions where only the respective conclusion itself was provided, to conditions where the practitioner´s report as a whole was accessible for participants. Finally, we compare the results for the accounting professionals with the respective results for students of a German business school. Among other findings, we understand that professional experience and pertinent knowledge allows the accounting professionals to adequately perceive the level of assurance obtained in the audit vs. the review engagement based on the reading of the respective conclusion only. Contrary, for rather inexperienced addressees (as students), the respective report as a whole is the element which constitutes the adequacy of the communication process.