20 paragraphs found
The nature and extent of planning activities will vary with the compliance engagement circumstances, for example the size and complexity of the compliance activity and requirements, the assurance practitioner’s previous experience with this area and the …
The nature, timing and extent of the assurance practitioner’s procedures on specific work of the internal auditors will depend on the assurance practitioner’s assessment of the significance of that work to the assurance practitioner’s conclusions, the …
If the assurance practitioner plans to use the work of the internal audit function in accordance with paragraph 37 , the assurance practitioner shall evaluate it as required by ASAE 3000. …
This ASAE requires the assurance practitioner to apply the ASAE 3000 requirement to comply with relevant ethical requirements related to assurance engagements. It also requires the lead assurance practitioner to be a member of a firm that applies ASQC 1 …
See ASAE 3000, paragraphs Aus 20.1 and ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other assurance Engagements …
The assurance practitioner is required to comply with ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information (ASAE 3000) and this ASAE when performing compliance engagements. This ASAE supplements, but does not …
In a three party relationship, which is an element of an assurance engagement, [30] the responsible party may or may not be the engaging party, but is responsible for the compliance activities which are the underlying subject matter of the engagement and …
The nature and extent of planning and subsequent evidence-gathering procedures will vary with the engagement circumstances, and the maturity of the entity’s compliance framework. Elements of an entity’s compliance framework ordinarily include the …
The assurance practitioner may consider undertaking the following procedures to obtain sufficient appropriate evidence of the risk of fraud in relation to the compliance requirements: Make enquiries of management with respect to compliance regarding: …
The use of internal auditors to provide direct assistance is prohibited in an assurance engagement conducted in accordance with this ASAE. Direct assistance is the performance of assurance procedures under the direction, supervision and review of the …