82 paragraphs found
… The assurance practitioner is required to comply with ASAE 3000 and this ASAE when performing assurance engagements on controls, …
… practitioner shall not represent compliance with this ASAE unless the assurance practitioner has complied with the requirements of this ASAE and ASAE 3000, adapted as necessary in the case of direct …
… For the purposes of this ASAE, terms have the same meaning as in ASAE 3000 and in addition, the following terms have the meanings …
… In a limited assurance engagement, ASAE 3000 [53] requires the assurance practitioner to identify … operating effectiveness of controls, as the requirement in ASAE 3000 cannot be readily interpreted for a controls …
… on preparing and maintaining documentation refer to ASAE 3000. [58] …
… shall implement quality control procedures as required by ASAE 3000. [25] …
… 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: …