195 paragraphs found
A reasonable assurance engagement to report on the compilation of pro forma financial information involves performing the procedures set out in this ASAE to assess whether the applicable criteria used by the responsible party in the compilation of the pro …
A limited assurance engagement to report on the compilation of pro forma financial information involves performing the limited procedures set out in this ASAE to assess whether anything comes to the assurance practitioner’s attention that causes the …
The assurance practitioner is required to comply with ASAE 3000 and this ASAE when performing an assurance engagement to report on the compilation of pro forma historical financial information included in a prospectus, other public document, or prepared …
Compliance with ASAE 3000 requires, among other things, compliance with relevant ethical requirements related to assurance engagements, or other professional requirements, or requirements imposed by law or regulation, that are at least as demanding. [*] …
See ASAE 3000, paragraphs 3(a) , Aus 20.1 and 34 . See also ASA 102 Compliance with Relevant Ethical Requirements when Performing Audits, Reviews and Other Assurance …
The term “lead assurance practitioner” is referred to as “lead engagement partner” in ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Service …
See ASAE 3000, paragraphs 3(b) and 31(a) . See also Auditing Standard ASQM 1 . …
The objectives of the assurance practitioner are: [Deleted by the AUASB. Refer Aus 10.1(a). ] [Deleted by the AUASB. Refer Aus 10.1(b). …