369 paragraphs found
When any documents, that the assurance practitioner is aware of will contain the assurance practitioner’s report on controls, also include other information, the assurance practitioner shall read that other information and respond to any material …
The assurance practitioner shall evaluate the sufficiency and appropriateness of the evidence obtained in the context of the engagement and, if necessary, attempt to obtain further evidence. If the assurance practitioner is unable to obtain necessary …
When the assurance practitioner forms a conclusion in accordance with ASAE 3000, [40] the assurance practitioner shall evaluate the materiality, individually and in aggregate whether due to fraud or error, of any: (Ref: Para. A127 ) deficiencies in the …
The assurance practitioner shall identify any compensating or indirect controls which may mitigate the deficiencies or deviations identified and impact on the evaluation of material deficiencies or …
The assurance practitioner shall assess the impact of uncorrected deficiencies in the design, misstatements in the description, deficiencies in the implementation or deviations in operating effectiveness of controls, which are material individually or in …
The assurance practitioner shall prepare the assurance report in accordance with ASAE 3000 [41] for attestation engagements and shall also apply those requirements for direct …