162 paragraphs found
… Requirements when Performing Audits, Reviews and Other Assurance Engagements , paragraph 5 . …
… Reports and Other Financial Information, and Other Assurance Engagements. …
… The assurance practitioner uses professional judgement to … to obtain of the financial information and other relevant engagement circumstances. [76] (Ref: Para. 31 ) …
… The assurance practitioner shall not agree to a change in the terms of the assurance engagement where there is no reasonable …
… requirements are relevant in the circumstances of the audit engagement are contained in ASA 200 (paragraphs 22 and Aus … how to ensure compliance with relevant requirements for assurance engagements related to a corporate fundraising. …
… The assurance practitioner may: Request a copy of the audit or … the reasons for the modification; Contact the other assurance practitioner to request access to the audit … further procedures as is considered necessary in the engagement circumstances. …
… The assurance practitioner may: request a copy of the audit or … the reasons for the modification; contact the other assurance practitioner to request access to the audit … further procedures as is considered necessary in the engagement circumstances. …
… involves a takeover transaction in which neither the assurance practitioner nor the responsible party of the … or when there is insufficient time in which to conduct the engagement to enable the expression of assurance on the pro forma historical financial information …
… In respect of assurance engagements involving: (Ref: Para. A4 ) reasonable or limited assurance on non‑historical financial information, the assurance practitioner shall not represent compliance with …
… of whether the assumptions have reasonable grounds, the assurance practitioner considers matters such as: (Ref: … 107(a)(i) ) whether the time available to complete the engagement is adequate; the nature of the assumptions … or computer‑assisted techniques); and if applicable, the assurance practitioner’s past experience with the accuracy …