48 paragraphs found
… interest communicated as described in paragraph 88 of this Guidance Statement. …
… to any of the benchmarks listed in paragraph 84 of this Guidance Statement as a reasonable basis for determining performance … materiality for auditing specified assertions or a Statement, where investment management services are …
… to conduct the engagement with reference to this Guidance Statement. The service auditor’s responsibility to report, … attachment to the service auditor’s report, uncorrected misstatements which have been aggregated during the audit, …
… procedures as they relate to the specific annual investor statements; and a review conclusion on the annual investor statements, quarterly reports in certain circumstances and … objectives for the relevant services provided in this Guidance Statement. …
… at the user entity as described in paragraph 33 of this Guidance Statement, considered alone or in combination with a type 1 …
… expect: each of the control objectives specified in this Guidance Statement [20] for the relevant investment management …
… the user entity’s balances or transactions contained in the Statement from information available from the user entity's … assertions, as defined in paragraph 7(b)(i) of this Guidance Statement, could provide the audit evidence required. This …
… This Guidance Statement provides guidance to: user auditors in applying Auditing Standard ASA …
… criteria include the control objectives provided in this Guidance Statement for the relevant investment management services …
… may not address the minimum control objectives in this Guidance Statement for the investment management services provided. …