31386 paragraphs found
If the user auditor plans to use a type 1 or a type 2 report that excludes the services provided by a subservice organisation and those services are relevant to the audit of the user entity’s financial report, the user auditor shall apply the requirements …
The user auditor shall enquire of management of the user entity whether the service organisation has reported to the user entity, or whether the user entity is otherwise aware of, any fraud, non‑compliance with laws and regulations or uncorrected …
If, in exceptional circumstances, the assurance practitioner performs new or additional procedures or draws new conclusions after the date of the assurance report, the assurance practitioner shall document: (Ref: Para. A165 ) The circumstances …
The assurance practitioner shall assemble the engagement documentation in an engagement file and complete the administrative process of assembling the final engagement file on a timely basis after the date of the assurance report. After the assembly of …
In circumstances other than those envisaged in paragraph 95 where the assurance practitioner finds it necessary to modify existing engagement documentation or add new engagement documentation after the assembly of the final engagement file has been …
For those engagements for which an engagement quality review is required in accordance with ASQM 1 or the firm’s policies or procedures, the lead assurance practitioner shall discuss significant matters and significant judgements arising during the …
The assurance practitioner shall form a conclusion about whether the assurance practitioner has obtained reasonable or limited assurance, as appropriate, about the water accounting statements, note disclosures and accountability statement included in the …
L. Limited Assurance R. Reasonable Assurance The assurance practitioner shall evaluate whether anything has come to the assurance practitioner’s attention that causes the assurance practitioner to believe that the water accounting statements, note …
This evaluation shall include consideration of the qualitative aspects of the quantification approaches and reporting practices, including indicators of possible bias in judgements and decisions in the making of estimates and in preparing the general …