In conducting an assurance engagement, the objectives of the assurance practitioner are:

  1. To obtain either reasonable assurance or limited assurance, as appropriate, about whether the subject matter information is free from material misstatement;
  2. To express a conclusion regarding the outcome of the measurement or evaluation of the underlying subject matter through a written report that conveys either a reasonable assurance or a limited assurance conclusion and describes the basis for the conclusion; (Ref: Para. A2) and
  3. To communicate further as required by this ASAE and any other relevant ASAEs.


In all cases when reasonable assurance or limited assurance, as appropriate, cannot be obtained and a qualified conclusion in the assurance practitioner’s assurance report is insufficient in the circumstances for purposes of reporting to the intended users, this ASAE requires that the assurance practitioner disclaim a conclusion or withdraw (or resign) from the engagement, where withdrawal is possible under applicable law or regulation.