88 paragraphs found
The ethical requirements, including independence, applicable to Other Assurance Engagements are defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . For ethical requirements …
See Appendix 3 of this standard for an example of an engagement letter for an agreed-upon procedures engagement. …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information and Other Assurance Engagements …
Engagement team, as defined in ASQC 1, paragraph 12(f) , means all partners and staff performing the engagement, and any individuals engaged by the firm or a network firm who perform procedures on the engagement. This excludes external experts engaged by …
Ethical requirements, applicable to Other Assurance Engagements, permit the independence requirements to be modified, if the intended users of the assurance practitioner’s report are knowledgeable as to the purpose, subject matter information and …
The assurance practitioner needs to understand the engaging party’s objectives in engaging the assurance practitioner to ensure that an engagement is agreed which is appropriate to those objectives and to avoid any misunderstandings with respect to the …