369 paragraphs found
The “subject matter information”, as referred to in ASAE 3000 paragraph 12(x), is the responsible party or evaluator’s Statement in an attestation engagement on controls. …
The “criteria”, as referred to in ASAE 3000 paragraph 12(c), are the control objectives for the evaluation of the design of controls and the design of controls for evaluating the description, implementation or operating effectiveness of controls, in an …
The assurance practitioner shall not represent compliance with this ASAE unless the assurance practitioner has complied with the requirements of this ASAE and ASAE 3000, adapted as necessary in the case of direct engagements. ASAE 3000 contains …
As required by ASAE 3000, the assurance practitioner shall comply with relevant ethical requirements related to assurance engagements. [19] (Ref: Para. A10 …
When obtaining an understanding of the system, if a description of the system is not prepared by the responsible party, the assurance practitioner shall document the system, to the extent considered appropriate as a basis for planning the engagement, …
Based on the assurance practitioner’s understanding obtained under paragraph 37 the assurance practitioner shall perform assurance procedures to respond to assessed risks identified in paragraph 37(b)(iii) to obtain limited or reasonable assurance to …
The assurance practitioner shall design and perform additional procedures, the nature, timing and extent of which are responsive to the risks of material deficiency in the design, misstatement in the description, deficiency in the implementation or …
The assurance practitioner shall treat those assessed risks of control objectives not being achieved due to fraud as significant risks and accordingly, the assurance practitioner shall design and perform further assurance procedures, on controls designed …