18 paragraphs found
… This ASAE covers assurance engagements other than audits or reviews of historical … information, as described in the Framework for Assurance Engagements (Assurance Framework). Where a subject‑matter …
… In smaller or less complex engagements, the entire engagement may be conducted by a … at the completion of the previous period, based on a review of the working papers and highlighting issues …
… of the engagement team and the engagement quality control reviewer (for those engagements where one has been appointed) are subject to the relevant ethical requirements [#] related to assurance engagements; and (Ref: Para. A30–A33) The assurance …
… with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
… 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 …
… and facilitates the direction, supervision, and the review of their work. Further, it assists, where … and, where applicable, whether knowledge gained on other engagements performed by the lead assurance practitioner for …
… subject matter information and will have the opportunity to review the subject matter information before it is made …
… may become aware of a potential material misstatement from reviewing external sources. If the applicable criteria …