17 paragraphs found
… Other authoritative pronouncements issued by the Australian Auditing and Assurance Standards Board may be useful to …
This ASAE covers assurance engagements other than audits or reviews of historical financial information, as described in the Framework for Assurance Engagements (Assurance Framework). Where a subject‑matter specific ASAE is relevant to the subject …
Where necessary, the application and other explanatory material provides further explanation of the requirements and guidance for carrying them out. In particular, it may: Explain more precisely what a requirement means or is intended to cover; and …
… not covered by the ASAEs) include: Engagements covered by Auditing Standards on Related Services (ASRS), such as …
This ASAE includes requirements that apply to assurance engagements [3] (other than audits or reviews of historical financial information), including engagements in accordance with a subject matter‑specific ASAE. In some cases, a subject matter‑specific …
… to testify in legal proceedings regarding accounting, auditing, taxation or other matters; and Engagements that …
Planning involves the lead assurance practitioner, other key members of the engagement team, and any key assurance practitioner’s external experts developing an overall strategy for the scope, emphasis, timing and conduct of the engagement, and an …