31386 paragraphs found
An Other Matter paragraph does not include information that the assurance practitioner is prohibited from providing by law, regulation or other professional standards, for example, ethical standards relating to confidentiality of information. An Other …
This Standard on Review Engagements (ASRE) applies to a review of a financial report, or a complete set of financial statements, comprising historical financial information, performed by an assurance practitioner who is not the auditor of the …
This Standard on Review Engagements is operative for financial reporting periods commencing on or after 15 December 2022. …
The assurance practitioner shall evaluate whether the quantification approaches and reporting policies adopted by the responsible party, are appropriate for its operations, and are consistent with the applicable criteria, quantification approaches and …
The assurance practitioner shall determine whether it is necessary in the circumstances of the engagement to perform procedures at other locations, other than where the general purpose water accounting report is prepared. (Ref: Para. A66-A69 …
Where there is an internal audit function that is relevant to the engagement, the assurance practitioner shall: (Ref: Para. A70 ) Determine whether, and to what extent, to use specific work of the internal audit function; and If using the specific work of …