8 paragraphs found
… Assurance practitioner means assurance practitioner as defined in ASQC 1 . …
… The auditor, assurance practitioner, engagement quality control reviewer, and firm … to independence, when performing audits, reviews and other assurance engagements. …
… This Auditing Standard includes a requirement for auditors, assurance practitioners, engagement quality control reviewers and … to independence, relating to audits, reviews and other assurance engagements. …
… The objective of the auditor, assurance practitioner, engagement quality control reviewer and firm … to independence, relating to audits, reviews and other assurance engagements. …
… independence when performing audits, reviews or other assurance engagements. The auditor, assurance practitioner, engagement quality control reviewer, and firm …
… the standard of behaviour expected of the auditor, assurance practitioner, engagement quality control reviewer, and firm, when performing audits, reviews and other assurance engagements. …
… The auditor, assurance practitioner, engagement quality control reviewer, and firm …
… means ethical requirements that apply to the auditor, assurance practitioner, engagement quality control reviewer and firm. …