31386 paragraphs found
As noted in paragraph A62(b), for some engagements concerns about the condition and reliability of the responsible party's records may cause the assurance practitioner to conclude that it is unlikely that sufficient appropriate evidence will be available …
ASAE 3000 requires that the assurance practitioner not agree to a change in the terms of the engagement where there is no reasonable justification for doing so. [27] A request to change the scope of the engagement may not have a reasonable …
When establishing the overall engagement strategy, it may be relevant to consider the emphasis given to different aspects of the design and implementation of the water information system. For example, in some cases the responsible party may have been …
Smaller engagements or more straightforward engagements (see paragraph Al6) may be conducted by a very small engagement team. With a smaller team, coordination of, and communication between, team members is easier. Establishing the overall engagement …
The assurance practitioner may decide to discuss elements of planning with the responsible party when determining the scope of the engagement or to facilitate the conduct of the engagement (for example, to coordinate some of the planned procedures with …
The performance of an assurance engagement is an iterative process. As the assurance practitioner performs planned procedures, the evidence obtained may cause the assurance practitioner to modify the nature, timing or extent of other planned procedures. …
Planning to Use an Assurance Practitioner's Expert or Another Assurance Practitioner (Ref: Para. 24(e}) …