170 paragraphs found
This Standard on Assurance Engagements applies to an assurance engagement to provide an assurance report for use by user entities and their auditors on the controls at a service …
This Standard on Assurance Engagements is operative for service auditors’ assurance reports covering periods commencing on or after 15 December …
Where the standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3402 Assurance Reports on Controls at a Service Organisation …
This Standard on Assurance Engagements (ASAE) deals with assurance engagements undertaken by an assurance practitioner [1] , # to provide a report for use by user entities and their auditors, on the controls at a service organisation that provides a …
See ASAE 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information , paragraph 12(r) . …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements , Para. Aus 12.2 and ASA 220 Quality Control for an Audit of a …
See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation . …
The Framework for Assurance Engagements (the Assurance Framework) states that an assurance engagement may be a “reasonable assurance” engagement or a “limited assurance” engagement and that an assurance engagement may be either an attestation engagement …