31386 paragraphs found
When the assurance practitioner concludes that there is a material misstatement of fact that the responsible party refuses to correct, appropriate further actions by the assurance practitioner may include: Obtaining legal advice about the consequences of …
Documentation of the Procedures Performed and Evidence Obtained (Ref: Para, 16, 92-93) …
ASAE 3000 requires the assurance practitioner to prepare on a timely basis engagement documentation that provides a record of the basis of the assurance report. [31] The following are examples of matters that may be appropriate to include in the …
Matters Arising after the Date of the Assurance Report (Ref: Para . 95) …
Examples of exceptional circumstances include facts which become known to the assurance practitioner after the date of the assurance report but which existed at that date and which, if known at that date, might have caused the general purpose water …
ASQC 1 requires firms to establish policies and procedures for the timely completion of the assembly of engagement files. [ 33] An appropriate time limit within which to complete the assembly of the final engagement file is ordinarily not more than 60 …