31386 paragraphs found
On recurring review engagements, the assurance practitioner shall evaluate whether circumstances, including changes in the engagement acceptance considerations, require the terms of engagement to be revised and whether there is a need to remind management …
The assurance practitioner shall not agree to a change in the terms of the engagement where there is no reasonable justification for doing so. (Ref: Para. A58 – A60 …
If, prior to completing the review engagement, the assurance practitioner is requested to change the engagement to an engagement for which no assurance is obtained, the assurance practitioner shall determine whether there is reasonable justification for …
If the terms of engagement are changed during the course of the engagement, the assurance practitioner and management or those charged with governance, as appropriate, shall agree on and record the new terms of the engagement in an engagement letter or …
The assurance practitioner shall communicate with management or those charged with governance, as appropriate, on a timely basis during the course of the review engagement, all matters concerning the review engagement that, in the assurance practitioner’s …
The assurance practitioner shall determine materiality for the financial statements as a whole, and apply this materiality in designing the procedures and in evaluating the results obtained from those procedures. (Ref: Para. A70 – A73 …
The assurance practitioner shall revise materiality for the financial statements as a whole in the event of becoming aware of information during the review that would have caused the assurance practitioner to have determined a different amount initially. …