369 paragraphs found
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 …
The assurance practitioner shall determine which of the controls at the entity are necessary to achieve the control objectives, whether those controls are presented in the entity’s description of its system or identified by the assurance practitioner, and …
If the scope of the engagement includes assurance on the entity’s description of the system, the assurance practitioner shall obtain and read that description, and shall evaluate whether those aspects of the description included in the scope of the …
If implementation is included in the scope of the engagement, the assurance practitioner shall obtain sufficient appropriate evidence that the controls identified as necessary to achieving the identified control objectives, were implemented as designed as …
Limited Assurance Reasonable Assurance L. The assurance procedures to test implementation of controls shall include, at a minimum, making enquiries and observation. If the assurance practitioner determines that additional assurance procedures, such …
When designing and performing tests of implementation, the assurance practitioner shall determine whether controls implemented depend upon other controls (indirect controls) and, if so, whether it is necessary to obtain evidence supporting the …
When reporting on operating effectiveness over the period, the assurance practitioner shall test those controls that the assurance practitioner has determined are necessary to achieve the control objectives identified, and assess their operating …
Limited Assurance Reasonable Assurance L - The nature, timing and extent of tests of operating effectiveness, shall ordinarily be limited to discussion with entity personnel, observation of the system in operation and walk-through for an appropriate …
Limited Assurance Reasonable Assurance L - The assurance practitioner shall apply professional judgement in determining the specific nature, timing and extent of procedures to be conducted, which will depend on the assessed risks of material deviations in …
Limited Assurance Reasonable Assurance R - When determining the extent of tests of controls, the assurance practitioner shall consider matters including the characteristics of the population to be tested, which includes the nature of controls, the …