369 paragraphs found
For both attestation and direct engagements, the assurance practitioner shall include in the assurance report the basic elements required by ASAE 3000, [42] which are at a minimum: (Ref: Para. A139 ) a title, indicating that it is an independent …
If the assurance practitioner is required to provide a long-form assurance report to meet the information needs of users, as agreed in the terms of engagement, or as required by law or regulation, the assurance practitioner’s report shall include a …
If the assurance practitioner is required to conclude on other subject matters under different AUASB standards in conjunction with an engagement to report under this ASAE, the assurance report shall include a separate section for each subject matter in …
The assurance practitioner shall include an Emphasis of Matter or Other Matter paragraph in the circumstances provided for in ASAE 3000 [43] for an attestation engagement. In a direct engagement, if the assurance practitioner considers it necessary to …
If the assurance practitioner concludes that: the controls were not suitably designed to achieve the control objectives, in all material respects; the entity’s description does not fairly present, in all material respects, the system as designed; the …
A limitation on the scope of the assurance practitioner’s work may be imposed by the terms of the engagement or by the circumstances of the particular engagement. When the limitation is imposed by the terms of the engagement, and the assurance …
When a scope limitation is imposed by the circumstances of the particular engagement, the assurance practitioner shall attempt to perform alternative procedures to overcome the limitation. When a scope limitation exists and remains unresolved, the …
The assurance practitioner shall consider whether, pursuant to the terms of the engagement and other engagement circumstances, any matter has come to the attention of the assurance practitioner that is to be communicated with the responsible party, the …