88 paragraphs found
In determining whether a report of factual findings is likely to meet the needs of intended users, or class of intended users, of the report, the assurance practitioner considers the purpose for which users intend to use the report. In doing so, the …
An agreed-upon procedures engagement may be accepted if it satisfies some but not all of the elements of an assurance engagement, [12] with the exception of a written assurance report, as that requires the provision of …
If all of the elements of an assurance engagement are met, [13] the assurance practitioner declines an agreed-upon procedures engagement, however an assurance engagement may be accepted if appropriate and applicable AUASB standards are applied. …
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 …
This standard may also be applied, as appropriate, to agreed-upon procedures engagements to be performed by a practitioner other than an assurance …
This standard is operative for agreed-upon procedures engagements commencing on or after 1 July 2013. …
An agreed-upon procedures engagement involves the performance of procedures of an assurance nature from which no conclusion or opinion is expressed by the assurance practitioner and no assurance is provided to intended users. Instead only factual …
An assurance practitioner may be asked to perform other types of engagements for which assurance is also not provided but in contrast to agreed-upon procedures engagements, the procedures conducted are not primarily of an assurance nature. These …
An agreed-upon procedures engagement is not an assurance engagement, [1] even though similar procedures are performed, as the purpose of the procedures performed is not to obtain sufficient appropriate evidence on which to base a conclusion. In …
ASRS 4400 addresses the assurance practitioner‟s professional responsibilities to accept agreed-upon procedures engagements to report factual findings only if: the assurance practitioner has the capabilities and competence to perform the procedures; …