162 paragraphs found
… to the requirements in paragraph 107 of this ASAE, the assurance practitioner shall accept the engagement only when: on the basis of preliminary knowledge … of the engagement circumstances: nothing has come to the assurance practitioner’s attention to indicate that the …
… The assurance practitioner shall remain alert throughout the engagement for any event(s), condition(s), transaction(s), … accuracy, or completeness of the information used by the assurance practitioner as evidence for the financial …
… The assurance practitioner shall have an understanding of the … entire section(s) of this ASAE that is applicable in the engagement circumstances, including the application and …
… information has been extracted, it is necessary for the assurance practitioner to perform procedures in relation to … of these procedures include, for example: Whether the assurance practitioner has previously audited or reviewed … assurance practitioner’s knowledge of the entity from such engagement. How recently the entity’s historical financial …
… information has been extracted, it is necessary for the assurance practitioner to perform procedures in relation to … of these procedures include, for example: Whether the assurance practitioner has previously audited or reviewed … assurance practitioner’s knowledge of the entity from such engagement. How recently the entity’s historical financial …
… to the requirements in paragraph 95 of this ASAE, the assurance report shall include, at a minimum, the following … A84 ) if applicable, a statement that the firm of which the assurance practitioner is a member holds all applicable … Corporations Act 2001 ; if applicable, a statement that the engagement did not include updating or re‑issuing any …
… to the requirements in paragraph 107 of this ASAE, the assurance practitioner shall only accept the engagement if the level of assurance to be provided on the pro forma forecast is not …
… See Framework for Assurance Engagements , paragraph 53, and ASAE 3000 Assurance Engagements other than Audits or Reviews of …
… This ASAE does not require the assurance practitioner to perform an audit or review of the … financial information has been extracted as part of the engagement, if such an audit or review has not already been …
… This Standard on Assurance Engagements is operative for engagements commencing on or after 1 July 2013 . …