369 paragraphs found
See Guidance Statement GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions and Prudential Standard APS 310 Audit and Related Matters . …
See Guidance Statement GS 017 Prudential Reporting Requirements for Auditors of a Life Company and Prudential Standard LPS 310 Audit and Related Matters . …
See Guidance Statement GS 002 Audit Implications of Prudential Reporting Requirements for Registrable Superannuation Entities and Prudential Standard SPS 310 Audit and Related …
Financial reporting controls at a service organisation are addressed in ASAE 3402 and so are excluded from this ASAE. …
The control framework applied in designing the controls is relevant when identifying the components of control and overall control objectives to be addressed in the scope of the engagement and as a basis for the development of specific control objectives. …
The assurance practitioner is required to comply with ASAE 3000 and this ASAE when performing assurance engagements on controls, other than engagements required to be conducted under ASAE 3402. This ASAE supplements, but does not replace, ASAE 3000, and …
Compliance with ASAE 3000 requires, among other things, that the assurance practitioner complies with relevant ethical requirements related to assurance engagements. [11] (Ref: Para. 19 ) It also requires the lead assurance practitioner [12] to be a …
See ASAE 3000, paragraphs 3(a) , Aus 20.1 and 34 and ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
The term “lead assurance practitioner” is referred to in ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements as the “engagement …