290 paragraphs found
In obtaining an understanding of the entity and its environment, and of the applicable financial reporting framework, the assurance practitioner may also consider: Whether the entity is a component of a group of entities, or an associated entity of …
The planned nature, timing and extent of the procedures the assurance practitioner considers are needed to obtain sufficient appropriate evidence as the basis for a conclusion on the financial statements as a whole are influenced by: The requirements of …
When the assurance practitioner is engaged to review the financial statements of a group of entities, the planned nature, timing and extent of the procedures for the review are directed at achieving the assurance practitioner’s objectives for the review …
The requirements of this ASRE relating to designing and performing enquiry and analytical procedures, and procedures addressing specific circumstances, are designed to enable the assurance practitioner to achieve the objectives specified in this ASRE. …
If the assurance practitioner is unable to form a conclusion on the financial statements due to inability to obtain sufficient appropriate evidence, the assurance practitioner shall: Express a qualified conclusion if the assurance practitioner concludes …
The assurance practitioner shall withdraw from the engagement if the following conditions are present: (Ref: Para. A121–A123 ) Due to a limitation on the scope of the review imposed by management after the assurance practitioner has accepted the …
When the assurance practitioner expresses a qualified conclusion on the financial statements due to inability to obtain sufficient appropriate evidence, the assurance practitioner shall, unless otherwise required by law or regulation, use one of the …
When disclaiming a conclusion on the financial statements the assurance practitioner shall state in the conclusion paragraph that: Due to the significance of the matter(s) described in the Basis for Disclaimer of Conclusion paragraph, the assurance …
In the basis for conclusion paragraph, in relation to either the qualified conclusion due to inability to obtain sufficient appropriate evidence or when the assurance practitioner disclaims a conclusion, the assurance practitioner shall include the …
The assurance practitioner’s report for the review engagement shall be in writing, and shall contain the following elements: (Ref: Para. A124–A127 , A148 , A150 ) A title, which shall clearly indicate that it is the report of an independent assurance …