Relevant ethical requirements include the following fundamental principles with which the assurance practitioner is required to comply: integrity; objectivity, including independence; professional competence and due care; confidentiality; and professional …

In the public sector, if a performance engagement is initiated by the assurance practitioner, some of the preconditions for the assurance engagement may be assumed to be present if they are set out in legislation, such as the roles and responsibilities of …

When initiating or accepting a performance engagement, in order to satisfy themselves that those persons who are to perform the performance engagement collectively have the appropriate competence and capabilities, including having sufficient time to …

When multi‑disciplinary teams are used in a performance engagement, adequate direction and supervision of engagement teams and review of their work are particularly important so that the engagement team members’ different perspectives, experience and …

When assessing the appropriateness of the activity as the subject matter of the performance engagement, the assurance practitioner considers whether: the activity is identifiable, and its performance capable of consistent evaluation against identified …

If after initiating or accepting the performance engagement, the assurance practitioner concludes that the activity is not an appropriate subject matter, the assurance practitioner assesses whether to: change the scope of the performance engagement or, if …

In a performance engagement initiated by the assurance practitioner, the identification of the subject matter and development of criteria will be an iterative process which evolves as the audit objective/s are clarified and refined, based on the …

In the event that the assurance practitioner is unable to change the scope or terms of, or withdraw from or discontinue, the performance engagement, under paragraph A10 of this ASAE, the assurance practitioner needs to consider the implications for the …

Criteria are the measures used to assess the performance of the activity. They may be based on relevant legislation, guidelines, internal policies and procedures, industry standards or best practice. Criteria which address each objective or sub-objective …

The assurance practitioner assesses the suitability of the criteria to evaluate or measure the performance of the activity, with respect to economy, efficiency and/or effectiveness to be addressed within the scope of the performance …