The primary purpose of an assurance engagement is the conduct of assurance procedures to provide an assurance conclusion.  However, the assurance practitioner is not precluded from providing recommendations for improvements to controls in conjunction with …

In accepting an assurance engagement on controls, the assurance practitioner, in order to comply with relevant ethical requirements, considers whether the assurance practitioner has provided internal audit or consulting services with respect to the design …

Components of control are defined by the control framework applied.  For example the components of control may comprise: the COSO Framework components: the control environment, risk assessment, control activities, information and communication and …

Obtaining evidence on the suitability of the design of controls may be conducted simultaneously with gathering evidence on the description, implementation or operating effectiveness of those controls.  The objectives of the engagement are not addressed in …

ASAE 3000 [55] provides application material for the circumstances where an assurance practitioner’s expert is involved in the engagement.  This material may also be used as helpful guidance when using the work of another assurance practitioner or a …

The design, description, implementation or operation of an entity’s controls may require specialist expertise, such as IT for security and access controls to the IT systems or engineering expertise for calibration of instruments or machinery for …

The nature, timing and extent of the assurance practitioner’s procedures on specific work of the internal auditors will depend on the assurance practitioner’s assessment of the significance of that work to the assurance practitioner’s conclusions (for …

For application material on using written representations refer to ASAE 3000. [56] …

Assurance procedures with respect to the identification of subsequent events after period end are limited to examination of relevant reports, for example reports on control procedures, minutes of relevant committees and enquiry of management or other …

Relevant ethical requirements require that an assurance practitioner not be associated with information where the assurance practitioner believes that the information: contains a materially false or misleading statement; contains statements or information …