Assurance practitioner means a person or an organisation, whether in public practice, industry, commerce or the public sector, involved in the provision of assurance services.[3]


Engaging party means the party(ies) that engages the assurance practitioner to perform the agreed-upon procedures engagement.


Intended users means the individual(s) or organisation(s), or class(es) thereof for whom the assurance practitioner prepares the report of factual findings.


Procedures of an assurance nature means procedures performed by an assurance practitioner which are the same or similar to procedures performed in an assurance engagement.


The term “assurance practitioner” is used throughout this ASRS as defined in ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information. Such reference is not intended to imply that assurance is being provided. The term is used to indicate that the work is required to be performed and the report prepared by persons who have adequate training, experience and competence in conducting assurance engagements.