369 paragraphs found
If the assurance practitioner has identified a fraud or has obtained information that indicates that a fraud may exist, the assurance practitioner shall communicate these matters on a timely basis to the appropriate level of management or those charged …
The assurance practitioner shall design engagement procedures to gather sufficient appropriate evidence to form a conclusion in accordance with the terms of the engagement. In the absence of a specific requirement in the terms of engagement the assurance …
The assurance practitioner shall prepare documentation in accordance with ASAE 3000. [45] In documenting the nature, timing and extent of procedures performed as required by ASAE 3000, the assurance practitioner shall record: (Ref: Para. A151 ) the …
If the assurance practitioner uses specific work of the internal audit function, the assurance practitioner shall document the conclusions reached regarding the evaluation of the adequacy of the work of the internal audit function, and the procedures …
Engagements which are not covered by this ASAE include financial reporting controls at a service organisation which are reported under ASAE 3402, including reasonable assurance reports on internal controls of Investor-directed portfolio services (IDPS) …
See CO 13/763 Investor directed portfolio services and CO 13/762 Investor directed portfolio services provided though a registered managed investment scheme. …
See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation . …
The risks, control objectives and related controls addressed in an engagement under this ASAE may relate to any subject matter relevant to the entity. The subject matter can be any activity of the entity, whether a function or service, such as: …