290 paragraphs found
This ASRE contains the objectives of the assurance practitioner in following the ASRE which provide the context in which the requirements of this ASRE are set, and are intended to assist the assurance practitioner in understanding what needs to be …
The ASRE contains requirements, expressed using “shall,” that are designed to enable the assurance practitioner to meet the stated …
In addition, this ASRE contains introductory material, definitions, and application and other explanatory material, that provide context relevant to a proper understanding of the …
The application and other explanatory material provides further explanation of the requirements and guidance for carrying them out. While such guidance does not itself impose a requirement, it is relevant to the proper application of the requirements. The …
See Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity , as …
See Standard on Review Engagements ASRE 2405 Review of Historical Financial Information Other than a Financial Report . …
Standard on Assurance Engagements ASAE 3000 , Assurance Engagements Other than Audits or Reviews of Historical Financial Information …
Standard on Quality Control ASQC 1 , Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements , as …