31386 paragraphs found
Refer paragraphs Aus A6.2 and Aus A6.3 for guidance on determining the type of assurance to be provided. …
If the responsible party does not agree to sign the engagement letter, the assurance practitioner needs to consider whether it is appropriate to accept the engagement, taking into account that applicable law, regulation, or a pre‑existing contract, may …
See Section 717 of the Corporations Act 2001 for an overview of the procedures for offering securities. …
The assurance practitioner exercises professional judgement as to what assurance procedures may be summarised in the engagement letter, taking into account the nature of the pro forma financial information, and the type of assurance required in the …
See APES 350 Participation by Members in Public Practice in Due Diligence Committees in Connection with a Public Document , as issued by the Accounting Professional & Ethical Standards Board, for further …
When appropriate, additional considerations specific to audits of smaller entities and public sector entities are included within the application and other explanatory material of an Auditing Standard. These additional considerations assist in the …