31386 paragraphs found
ASA 315, paragraph 10 , establishes requirements and provides guidance on the engagement team's discussion of the susceptibility of the entity to material misstatements of the financial report. ASA 240 The Auditor's Responsibilities Relating to Fraud in …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
See ASA 260 Communication with Those Charged with Governance , paragraph A12 . …
Limited Assurance Reasonable Assurance Determining Whether Additional Procedures Are Necessary in a Limited Assurance Engagement L - If the assurance practitioner becomes aware of a matter(s) that causes the assurance practitioner to believe that the …
In a consulting engagement, the assurance practitioner applies technical skills, education, observations, experiences, and knowledge. Consulting engagements involve an analytical process that typically involves some combination of activities relating to: …
Relevant ethical requirements [*] include the following fundamental principles with which the assurance practitioner is required to comply: Integrity; Objectivity; Professional competence and due care; Confidentiality; and Professional …
Criteria need to be available to the intended users to allow them to understand how the underlying subject matter has been measured or evaluated. Criteria are made available to the intended users in one or more of the following ways: Publicly. Through …
Acceptance of a Change in the Terms of the Engagement (Ref: Para. 29 ) …