82 paragraphs found
… practitioner shall consider materiality, as required by ASAE 3000, [28] when determining the nature, timing and extent of …
… preconditions for an assurance engagement as required by ASAE 3000 are present, the assurance practitioner shall determine … including that they exhibit the characteristics set out in ASAE 3000. [22] The main criteria are: (Ref: Para. A16-A26 ) …
… on or after 1 January 2016. Early adoption of this ASAE is permitted only in conjunction with the adoption of revised ASAE 3000 prior to this date. …