369 paragraphs found
Limited Assurance Reasonable Assurance L - The assurance procedures to test implementation of controls shall include, at a minimum, making enquiries and observation. If the assurance practitioner determines that additional assurance procedures, such as …
Limited Assurance Reasonable Assurance L. In assessing the suitability of the design of controls, the assurance practitioner shall, at a minimum: make enquiries of management or others within the entity regarding how the controls are designed to …
Limited Assurance Reasonable Assurance L. If the assurance practitioner becomes aware of a matter(s) that causes the assurance practitioner to believe that a material deficiency in the design of controls may exist, the assurance practitioner shall …
Limited Assurance Reasonable Assurance L. The assurance practitioner shall determine whether the system has been described as designed and, if included in the scope of the engagement, as implemented, at a minimum through making enquiries. If the …