88 paragraphs found
ASRS 4400 deals with the conduct of agreed-upon procedures engagements and identifies that risk assessment, responding to assessed risks, evaluation of evidence gathered and expressing a conclusion or opinion are aspects of an assurance engagement which …
An agreed-upon procedures engagement may be misunderstood as providing assurance, as the engagement is performed by an assurance practitioner and involves the conduct of the same or similar procedures to an assurance engagement. The Framework for …
This standard deals with how the form, content and restrictions on use of an assurance practitioner’s report of factual findings helps to minimise misinterpretation and promote the intended users’ understanding of that …
See Framework for Assurance Engagements , paragraph Aus 7.1. “Assurance engagement” is defined as an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users, other than the …
The objective of the assurance practitioner in an agreed-upon procedures engagement is to apply their professional capabilities and competence in carrying out procedures of an assurance nature, to which the assurance practitioner, the engaging party and …
Assurance practitioner means a person or an organisation, whether in public practice, industry, commerce or the public sector, involved in the provision of assurance services. …
Engaging party means the party(ies) that engages the assurance practitioner to perform the agreed-upon procedures engagement. …
Intended users means the individual(s) or organisation(s), or class(es) thereof for whom the assurance practitioner prepares the report of factual …
Procedures of an assurance nature means procedures performed by an assurance practitioner which are the same or similar to procedures performed in an assurance …