296 paragraphs found
The assurance report in a reasonable assurance engagement normally follows a standard wording and only briefly describes procedures performed. This is because, in a reasonable assurance engagement, describing in any level of detail the specific …
. In a limited assurance engagement, an appreciation of the nature, timing and extent of procedures performed is essential for the intended users to understand the conclusion expressed in a limited assurance report. The description of the assurance …
In describing the procedures performed in the limited assurance report, it is important that they are written in an objective way but are not summarised to the extent that they are ambiguous, nor written in a way that is overstated or embellished or that …
The assurance practitioner’s signature is either in the name of the assurance practitioner’s firm, the personal name of the assurance practitioner, or both, as appropriate for the particular jurisdiction. In addition to the assurance practitioner’s …
A widespread use of Emphasis of Matter or Other Matter paragraphs diminishes the effectiveness of the assurance practitioner’s communication of such …
An Emphasis of Matter paragraph may be appropriate when, for example, different criteria have been used or the criteria have been revised, updated or interpreted differently than in prior periods and this has had a fundamental effect on reported …