31386 paragraphs found
See Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity , as …
See Standard on Review Engagements ASRE 2405 Review of Historical Financial Information Other than a Financial Report . …
Standard on Assurance Engagements ASAE 3000 , Assurance Engagements Other than Audits or Reviews of Historical Financial Information …
Standard on Quality Management ASQM 1 , Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements …
See Framework for Assurance Engagements , paragraphs Aus 7.5 and 11. …
The assurance practitioner’s objectives in a review of financial statements under this ASRE are to: Obtain limited assurance, primarily by performing enquiry and analytical procedures, about whether the financial statements as a whole are free from …
In all cases when limited assurance cannot be obtained and a qualified conclusion in the assurance practitioner’s report is insufficient in the circumstances, this ASRE requires that the assurance practitioner disclaim a conclusion in the report issued …
The AUASB Glossary [5] (the Glossary) includes the terms defined in this ASRE as well as descriptions of other terms used in this ASRE, to assist in consistent application and interpretation. For example, the terms “management” and “those charged with …
For purposes of this ASRE, the following terms have the meanings attributed below: …