369 paragraphs found
In the extremely rare circumstances when the assurance practitioner considers a deviation discovered in a sample to be an anomaly and no other deviations have been identified that lead the assurance practitioner to conclude that the relevant control is …
The assurance practitioner shall accumulate deviations in the operating effectiveness of controls identified during the engagement, other than those which are clearly trivial, and identify any compensating controls which may mitigate those …
The assurance practitioner shall assess the impact of the combined control deviations and determine whether they will have a material impact on the operation of the system as designed in achieving the identified control objectives. (Ref: Para. A108-A109 …
If the assurance practitioner identifies a misstatement in the description, deficiency in the design or implementation of a control or a deviation in the operating effectiveness of that control, the assurance practitioner shall evaluate whether such a …
If the assurance practitioner confirms that, the controls are not suitably designed, the description is materially misstated, the controls were not implemented as designed or did not operate effectively throughout the period or is unable to reach a …
If the assurance practitioner becomes aware of information concerning an instance of non‑compliance or suspected non-compliance with respect to laws and regulations, whether due to the controls themselves not meeting compliance requirements or a failure …
When the assurance practitioner plans to use the work of an assurance practitioner’s expert, the assurance practitioner shall comply with the requirements in ASAE 3000. [32] (Ref: Para. A111 …
If the assurance practitioner plans to use information prepared using the work of another assurance practitioner or a responsible party’s or evaluator’s expert, as evidence, the assurance practitioner shall comply with the requirements of ASAE 3000. [33] …