369 paragraphs found
Test of controls―A procedure designed to evaluate the design, description, implementation or operating effectiveness of controls in achieving the identified control …
Tolerable rate of deviation―A rate of deviation in the operation of control procedures as designed in respect of which the assurance practitioner seeks to obtain an appropriate level of assurance that the rate of deviation set by the assurance …
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 …
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 …