20 paragraphs found
Unless information provided by the firm or other parties suggests otherwise, the engagement team is entitled to rely on the firm’s system of quality control. For example, the engagement team may rely on the firm’s system of quality control in relation …
… that the assurance practitioner in public practice is competent to perform. [*] [4] The assurance practitioner has …
Information regarding the competence, capabilities and objectivity of an assurance practitioner’s expert may come from a variety of sources, such as: Personal experience with previous work of that expert. Discussions with that expert. Discussions with …
If one or more of the requested written representations are not provided or the assurance practitioner concludes that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, …
… or continue relationships and engagements where the firm is competent to perform the engagement and has the …
Engagement teams are entitled to rely on the firm’s system of quality control, unless information provided by the firm or other parties suggests otherwise. The extent of that reliance will vary with the circumstances, and may affect the nature, timing …
… practitioner is required by the legislature or other competent authority to undertake a particular engagement. In …
The assurance practitioner shall accept or continue an assurance engagement only when: (Ref: Para. A30–A34) The assurance practitioner has no reason to believe that relevant ethical requirements, including independence, will not be satisfied; The …
When the work of an assurance practitioner’s expert is to be used, the assurance practitioner shall also: (Ref: Para. A121–A125) Evaluate whether the assurance practitioner’s expert has the necessary competence, capabilities and objectivity for the …
The lead assurance practitioner shall: (Ref: Para. A69) Be satisfied that those persons who are to perform the engagement collectively have the appropriate competence and capabilities to: (Ref: Para. A70–A71) Perform the engagement in accordance with …