31386 paragraphs found
The agreement between the assurance practitioner and an assurance practitioner's external expert is often in the form of an engagement …
When there is no written agreement between the assurance practitioner and the assurance practitioner's expert, evidence of the agreement may be included in, for example: Planning m emoranda, or related working papers. The policies and procedures of the …
It may often be relevant when agreeing on the nature, scope and objectives of the assurance practitioner's expert's work to include discussion of any relevant technical performance standards or other professional or industry requirements that the expert …
Agreement on the respective roles and responsibilities of the assurance practitioner and the assurance practitioner's expert may include: Whether the assurance practitioner or the assurance practitioner's expert will perform detailed testing of source …
Agreement on the respective roles and responsibilities of the assurance practitioner and the assurance practitioner's expert may also include agreement about access to, and retention of, each other's working …
Effective two-way communication facilitates the proper integration of the nature, timing and extent of the assurance practitioner's expert's procedures with other work on the assurance engagement, and appropriate modification of the assurance …