369 paragraphs found
If a material control did not operate during the period, because the circumstances necessary to trigger that control did not arise, the assurance practitioner shall conclude that the controls, necessary to achieve the control objectives, operated …
Where control procedures have changed during the period subject to examination, the assurance practitioner shall test the operating effectiveness of both the superseded control(s) and the new control(s) and consider whether the new controls have been in …
When the assurance practitioner uses sampling to select controls for testing operating effectiveness over a period, the assurance practitioner shall: (Ref: Para. A102-A107 ) consider the purpose of the procedure and the characteristics of the controls …
ASAE 3000 [31] requires the assurance practitioner to accumulate uncorrected misstatements identified during the engagement other than those that are clearly trivial. Misstatements in an engagement on controls include: deficiencies in the suitability of …
Where the assurance practitioner is unable to identify controls which are suitable or controls as designed are not suitable to achieve the identified control objective/s, this shall constitute a deficiency in the design of controls. The assurance …
If misstatements, such as insufficient detail to meet the needs of users or controls are described differently to the controls designed, are identified by the assurance practitioner in the description of the system, the assurance practitioner shall advise …
If the responsible party declines to amend the description when misstatements are identified, the assurance practitioner shall consider the materiality of the misstatements and their impact on the assurance conclusion. If the assurance conclusion is to …
The assurance practitioner shall accumulate any deficiencies in implementation of controls as designed, identified during the engagement, other than those which are clearly trivial, and assess whether the combined deficiencies will have a material impact …
The assurance practitioner shall investigate the nature and cause of any deviations from the design identified in the operation of the controls, other than those which are clearly trivial, and shall determine whether: (Ref: Para. A108-A109 ) identified …