290 paragraphs found
See Framework for Assurance Engagements , paragraphs Aus 7.5 and 11. …
The assurance practitioner’s objectives in a review of financial statements under this ASRE are to: Obtain limited assurance, primarily by performing enquiry and analytical procedures, about whether the financial statements as a whole are free from …
In all cases when limited assurance cannot be obtained and a qualified conclusion in the assurance practitioner’s report is insufficient in the circumstances, this ASRE requires that the assurance practitioner disclaim a conclusion in the report issued …
The AUASB Glossary [5] (the Glossary) includes the terms defined in this ASRE as well as descriptions of other terms used in this ASRE, to assist in consistent application and interpretation. For example, the terms “management” and “those charged with …
For purposes of this ASRE, the following terms have the meanings attributed below: …
Assurance Practitioner ―A person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance services. The term includes the engagement partner or other members of the engagement team, or, as applicable, …
The assurance practitioner shall have an understanding of the entire text of this ASRE, including its application and other explanatory material, to understand its objectives and to apply its requirements properly. (Ref: Para. A14 …
The fact that the assurance practitioner may deem it necessary to perform other procedures does not alter the assurance practitioner’s objective of obtaining limited assurance in relation to the financial statements as a …
The assurance practitioner may consider, reviewing the accounting records with a view to identifying significant or unusual transactions that may require specific attention in the …