369 paragraphs found
Whether the assurance practitioner is required to conclude on the design, description, implementation and/or operating effectiveness of controls in achieving overall objectives or specific control objectives will have a significant impact on the work …
When agreeing whether the report will be in long-form, including matters such as tests of controls and detailed findings, the assurance practitioner considers both the needs of users and the risks of users misunderstanding the context of the procedures …
If the assurance practitioner is engaged to report on the operating effectiveness of controls this fact is not a substitute for the responsible party’s own processes to provide a reasonable basis for its Statement on the outcome of the evaluation of …
In order for an engagement to be conducted as an attestation engagement, the responsible party needs to be able to identify: the specific control objectives which address each overall control objective; the controls designed to achieve each of the …
The adequacy of the basis for the responsible party’s evaluation of the controls reflected in the responsible party’s Statement, including appropriate documentation, will impact the assurance practitioner’s risk assessment. An example of a Statement is …
A request to change the scope of the engagement may not have a reasonable justification when, for example, the request is made to exclude certain control objectives from the scope of the engagement because of the likelihood that the assurance …
A request to change the scope of the engagement may have a reasonable justification when, for example, the request is made to exclude from the engagement an outsourced activity when the entity cannot arrange for access by the assurance practitioner, and …
When developing the engagement plan, the assurance practitioner considers factors such as: matters affecting the industry in which the entity operates, for example economic conditions, laws and regulations, and technology; risks to which the entity is …
In engagements for which a description of the system is not provided to the assurance practitioner, the assurance practitioner, in planning the engagement, identifies the controls in place through procedures such as enquiry, observation or examination of …