367 paragraphs found
In addition to the requirements in paragraph 24 of this ASAE, the assurance practitioner shall, prior to agreeing the terms of the engagement, obtain agreement from the responsible party that they: understand and accept the type of assurance to be …
For example, see RG 228 and RG 230, issued by ASIC, for further guidance. …
See RG 170 and RG 228, for further guidance on the nature of pro forma adjustments. …
See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, for further guidance on assessing the reasonableness of …
See paragraph 14(aa) of this ASAE for the definition. What constitutes “reasonable grounds” for preparation depends on the specific circumstances of the assurance engagement, but ordinarily does not include material hypothetical assumptions. Where the …
In relation to public documents, see section 728 or section 769C of the Corporations Act 2001, and RG 170. …
In addition to the requirements in paragraph 25 of this ASAE, the assurance practitioner shall accept the engagement only when: on the basis of preliminary knowledge of the assurance engagement circumstances, nothing has come to the assurance …
In addition to the requirements in paragraphs 37 and 38 of this ASAE, the assurance practitioner shall, at the minimum, obtain an understanding of: whether the prospective financial information is a forecast, a projection, or a pro forma forecast; the …
In addition to the requirements in paragraph 52 of this ASAE, the assurance practitioner’s procedures to determine whether the responsible party has extracted the source of the prospective financial information from an appropriate source shall include: …