Control consists of a number of integrated processes directed at the achievement of specific control objectives, which together contribute to the achievement of overall objectives.  The scope of the assurance practitioner’s engagement may be centred on …

Appropriate actions to respond to the circumstances identified in paragraph  96 may include: Obtaining legal advice about the consequences of different courses of action. Communicating with those charged with governance of the entity. Communicating with …

For application material on preparing and maintaining documentation refer to ASAE 3000. [58] …

Criteria ―The benchmarks used to measure or evaluate the underlying subject matter. The “applicable criteria” are the criteria used for the particular engagement. (Ref: Para. A10 …

Engagement circumstances ―The broad context defining the particular engagement, which includes: the terms of the engagement; whether it is a reasonable assurance engagement or a limited assurance engagement, the characteristics of the underlying subject …

[Deleted by the AUASB. Refer Aus 12.3 .] …

Engagement risk ―The risk that the assurance practitioner expresses an inappropriate conclusion when the subject matter information is materially misstated. (Ref: Para. A11–A14 …

Engaging party ―The party(ies) that engages the assurance practitioner to perform the assurance engagement. (Ref: Para. A15 ) …

Engagement team ―All assurance practitioners and staff performing the engagement, and any individuals engaged by the firm or a network firm who perform procedures on the engagement. This excludes an assurance practitioner’s external expert engaged by the …