369 paragraphs found
In order for the assurance practitioner to use specific work of the internal audit function, the assurance practitioner shall determine its adequacy for the assurance practitioner’s purposes in accordance with ASAE 3000. [34] In doing so, the assurance …
Although the assurance practitioner may consider the results of any tests of the operating effectiveness of controls conducted by the internal audit function when evaluating operating effectiveness, the assurance practitioner shall remain responsible for …
If the work of the internal audit function has been used, the assurance practitioner shall make no reference to that work in the section of the assurance report that contains the assurance practitioner’s conclusion. (Ref: Para. A115 …
The assurance practitioner shall request the responsible party, or other relevant person(s) within the entity, and any third party or service organisation(s), who are responsible for material controls for which the inclusive method has been used, to …
The assurance practitioner shall evaluate written representations in accordance with ASAE 3000. [36] (Ref: Para. A116-A118 ) …
Assurance procedures required to be conducted under ASAE 3000, [37] to identify all matters up to the date of the assurance report that may have caused the assurance practitioner to amend the assurance report on the design and/or description, …