Special purpose framework ―A financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance …

Assurance Practitioner ―A person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance services. The term includes the engagement partner or other members of the engagement team, or, as applicable, …

The assurance practitioner shall have an understanding of the entire text of this ASRE, including its application and other explanatory material, to understand its objectives and to apply its requirements properly. (Ref: Para.  A14 …

Complying with Relevant Requirements …

The assurance practitioner shall comply with each requirement of this ASRE, unless a requirement is not relevant to the review engagement. A requirement is relevant to the review engagement when the circumstances addressed by the requirement …

The assurance practitioner shall not represent compliance with this ASRE in the assurance practitioner’s report unless the assurance practitioner has complied with all the requirements of this ASRE relevant to the review …

The assurance practitioner shall comply with relevant ethical requirements, including those pertaining to independence. [*] (Ref: Para.  A15 – A16 …

The assurance practitioner shall plan and perform the engagement with professional scepticism recognising that circumstances may exist that cause the financial statements to be materially misstated. (Ref: Para.  A17 – A20 …

The assurance practitioner shall exercise professional judgement in conducting a review engagement. (Ref: Para.  A21 – A25 ) …