31386 paragraphs found
It is necessary for the confidentiality provisions of relevant ethical requirements that apply to the assurance practitioner also to apply to the assurance practitioner's expert. Additional requirements may be imposed by law or regulation. The responsible …
Evaluating the Adequacy of the Assurance Practitioner's Expert's Work (Ref: Para. 76) …
Specific procedures to evaluate the adequacy of the assurance practitioner's expert's work for the assurance practitioner's purposes may include: Enquiries of the assurance practitioner's expert. Reviewing the assurance practitioner's expert's working …
Relevant factors when evaluating the relevance and reasonableness of the findings or conclusions of the assurance practitioner's expert, whether in a report or other form, may include whether they are: Presented in a manner that is consistent with any …
When the assurance practitioner's expert's work is to evaluate underlying assumptions and methods, including models where applicable, used by the responsible party in developing an estimate, the assurance practitioner's procedures are likely to be …
When an assurance practitioner's expert's work involves the use of significant assumptions and methods, factors relevant to the assurance practitioner's evaluation of those assumptions and methods include whether they are: Generally accepted within the …
When an assurance practitioner's expert's work involves the use of source data that is significant to that expert's work, procedures such as the following may be used to test that data: Verifying the origin of the data, including obtaining an …