369 paragraphs found
In assessing the suitability of the design of the controls as criteria for evaluating implementation of controls, the assurance practitioner may consider if the design encompasses: the extent of documentation, including manuals, instructions and policies, …
The criteria may need to be amended during the engagement, if for example more information becomes available or the circumstances of the entity change. Any changes in the criteria are discussed with the engaging party and, if appropriate the intended …
Even if the responsible party is not a party to the terms of the engagement, the assurance practitioner may seek to obtain the responsible party’s written agreement regarding their responsibilities as set out in paragraph 24 , if …
When agreeing whether the engagement is to be conducted as an attestation or direct engagement, the assurance practitioner considers factors such as whether: there is a regulatory requirement or users need an evaluation of the subject matter by the …
When identifying the subject matter in the terms of engagement, the system is clearly defined. If the scope of the engagement is imposed by legislation, regulation or other requirement and does not explicitly include design, design is still implicit in …
The subject matter of an engagement conducted under this ASAE is controls which may be directed at a broad range of objectives of the entity. Categories of objectives may be defined by the control framework applied and may include: operations, reporting …
The subject matter may be restricted to a system within the boundaries of the entity, location or operational facility. …
The assurance practitioner considers the needs of users in agreeing the point in time or period to be covered by the assurance engagement, so that the report is not likely to be …
If the criteria are control objectives which are available when agreeing the terms of engagement, they may be listed or attached to the engagement letter or other written terms. Otherwise the criteria may be expressed as overall objectives which may be …