369 paragraphs found
In a reasonable assurance engagement, when obtaining an understanding of the control environment and considering other components of controls, not included in the scope of the engagement, the assurance practitioner may consider, for example: the tone at …
In obtaining evidence as to whether those aspects of the description included in the scope of the engagement are fairly presented in all material respects, the assurance practitioner determines whether: The description addresses the major aspects of the …
In obtaining evidence as to whether complementary user-entity or client controls included in the description are adequately described, the assurance practitioner may: compare the information in the description to contracts with user entities; compare the …
The assurance practitioner’s evaluation of the description may be performed in conjunction with procedures to obtain an understanding of that system. These procedures may include: Enquiries of management and staff including, where the scope of the …
If a control is suitably designed, the assurance practitioner determines, if included in the scope of the engagement, whether the control is implemented by assessing that the implementation process has been carried out so that the control can operate …
The effective implementation of controls, which enables those controls to operate effectively once they are delivered and in operation, usually involves a number of processes which may include: Documentation of controls. Development of manuals, …
If a control is suitably designed the assurance practitioner determines, if included in the scope of the engagement, whether the control is operating effectively by assessing if it operated throughout the period as designed, in all material respects. If …
Evidence about the operation of material controls in prior periods cannot be used as evidence of operating effectiveness of those controls in the current period, however it may be useful in understanding the entity and its environment to identify risks …
In a limited assurance engagement, ASAE 3000 [53] requires the assurance practitioner to identify areas where a material misstatement of the subject matter information is likely to arise. However, in a limited assurance engagement on controls, the …