31386 paragraphs found
The engagement partner shall take overall responsibility for: (Ref: Para. A27–A30 ) Managing and achieving quality on each review engagement to which that partner is assigned and be sufficiently and appropriately involved throughout the engagement; The …
If the engagement partner obtains information that would have caused the firm to decline the engagement had that information been available earlier, the engagement partner shall communicate that information promptly to the firm, so that the firm and the …
Throughout the engagement, the engagement partner shall remain alert, through observation and making enquiries as necessary, for evidence of breaches of relevant ethical requirements by members of the engagement team. If matters come to the engagement …
A firm’s system of quality management includes establishing a monitoring and remediation process to Provide the firm with relevant, reliable and timely information about the design, implementation and operation of the system of quality management. Take …
Factors Affecting Acceptance and Continuance of Client Relationships and Review Engagements …
Unless required by law or regulation, the assurance practitioner shall not accept a review engagement if: (Ref: Para. A34–A35 ) The assurance practitioner is not satisfied: That there is a rational purpose for the engagement; or (Ref: Para. A36 ) That a …