195 paragraphs found
When the assurance practitioner concludes that performing the procedures set out in this ASAE would be sufficient to enable the assurance practitioner to express the conclusion in the wording prescribed by applicable law or regulation, it may be …
An assurance practitioner’s report in a reasonable assurance engagement with an unmodified conclusion is set out in Appendix 1 . …
An assurance practitioner’s report in a limited assurance engagement with an unmodified conclusion is set out in Appendix 2 . …
Download Example Illustrative Assurance Practitioner's Report in a Reasonable Assurance Engagement with an Unmodified Conclusion …
Download Example Assurance Practitioner’s Report in a Limited Assurance Engagement with an Unmodified Conclusion …
Statements that: In a reasonable assurance engagement to report on whether the pro forma financial information has been compiled, in all material respects, on the basis of the applicable criteria, the engagement has involved performing procedures to …
The procedures selected depend on the assurance practitioner’s professional judgement, having regard to the assurance practitioner’s understanding of the nature of the entity, the event(s) or transaction(s) in respect of which the pro forma financial …
A statement that the assurance practitioner complies with the independence and other relevant ethical requirements related to assurance engagements, or other professional requirements, or requirements imposed by law and regulation, applied that are at …
In a limited assurance engagement to report on whether anything has come to the assurance practitioner’s attention that caused the assurance practitioner to believe that the pro forma financial information has not been compiled, in all material …
The assurance practitioner’s limited assurance unmodified conclusion uses one of the following phrases, which are regarded as being equivalent: (Ref: Para. A54-A56 ) nothing has come to the assurance practitioner’s attention that causes the assurance …