369 paragraphs found
An assurance engagement performed under this ASAE may be part of a larger engagement. In such circumstances, this ASAE is relevant only to the portion of the engagement relating to assurance on …
If multiple standards are applicable to an assurance engagement on controls, the assurance practitioner applies, in addition to ASAE 3000, either: if the engagement can be separated into parts, the standard relevant to each part of the engagement; or if …
Assurance conclusions on controls are often required by regulators or users in conjunction with assurance conclusions on financial reports, other historical financial information, compliance and/or other subject matters. In addition, service auditors may …
A table showing the AUASB Standards to apply to assurance engagements on controls depending on the subject matter and engagement circumstances is contained in …
The objectives of the assurance practitioner for an assurance engagement on controls are: to obtain limited or reasonable assurance about whether, in all material respects, based on suitable criteria, either: as at a specified date, the controls were …
Assurance over the description of the system is optional and is included if that description will be available to users. …
In conducting the assurance engagement, the objectives of the assurance practitioner under ASAE 3000 [15] include: “to obtain either reasonable or limited assurance, as appropriate, about whether the subject matter information is free from material …
For the purposes of this ASAE, terms have the same meaning as in ASAE 3000 and in addition, the following terms have the meanings attributed …