88 paragraphs found
Download Table of Differentiating Factors between Agreed-Upon Procedures Engagements and Assurance Engagements. …
Download Examples of Differences in Scope between an Agreed-Upon Procedures Engagement and an Assurance Engagement. …
Download Example Engagement Letter for an Agreed-Upon Procedures Engagement. …
Download Example Report of Factual Findings in Connection with Accounts Payable. …
The assurance practitioner shall agree the terms of the agreed-upon procedures engagement with the engaging party, and intended users who use the report. [8] If the intended users of the report of factual findings are not signatories to the terms of the …
The agreed terms would ordinarily be recorded in an engagement letter or other suitable form of written agreement. It is in the interests of both the engaging party and the assurance practitioner that the assurance practitioner sends an engagement letter, …
In certain circumstances, for example when the procedures have been agreed to between the regulator, industry representatives and representatives of the accounting profession, the assurance practitioner may not be able to discuss the procedures with all …
See ISQC1 Quality Control for Firms the Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements …
The term “assurance practitioner” is used throughout this ASRS as defined in ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information. Such reference is not intended to imply that assurance is being provided. The …
This Standard on Related Services applies to agreed-upon procedures engagements to be performed by an assurance practitioner, where factual findings are reported but no conclusion or opinion is expressed and no assurance is provided by the assurance …