296 paragraphs found
The assurance practitioner is required to comply with ASAE 3000 and this ASAE when performing an assurance engagement to report on an entity’s GHG statement. This ASAE supplements, but does not replace, ASAE 3000, and expands on how ASAE 3000 is to be …
Compliance with ASAE 3000 requires, amongst other things, that the assurance practitioner comply with relevant ethical requirements related to assurance engagements. [*] It also requires the lead assurance practitioner [#] to be a member of a firm that …
ASAE 3000, paragraphs 3(a) , Aus 20.1 and 34 . ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements , paragraph 5 …
The term “lead assurance practitioner” is referred to in ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements as the “engagement …
Where the engagement is subject to law or regulation or the provisions of an emissions trading scheme, this ASAE does not override that law, regulation or provision. In the event that law or regulation or the provisions of an emissions trading scheme …