123 paragraphs found
There may be circumstances when the fact that previously agreed-upon procedures have not been performed or have been modified is important to the intended users’ consideration of the agreed-upon procedures and findings. For example, this may be the case …
The practitioner may refer to the date when the agreed-upon procedures were agreed in the terms of the engagement. …
This Australian Standard on Related Services (ASRS) applies to the performance of agreed-upon procedures engagements on financial or non-financial subject matters. (Ref: Para. A1–A2 …
This ASRS is operative for agreed-upon procedures engagements for which the terms of engagement are agreed on or after 1 January 2022. (Ref: Para. A9 ) Early adoption of this ASRS is permitted prior to this …
This ASRS deals with: The practitioner’s responsibilities when engaged to perform an agreed-upon procedures engagement; and The form and content of the agreed-upon procedures …
Quality control systems, policies and procedures are the responsibility of the firm. ASQC 1 applies to firms of assurance practitioners in respect of a firm’s agreed-upon procedures engagements. The provisions of this ASRS regarding quality control at the …
In an agreed-upon procedures engagement, the practitioner performs the procedures that have been agreed upon by the practitioner and the engaging party, where the engaging party has acknowledged that the procedures performed are appropriate for the …
The value of an agreed-upon procedures engagement performed in accordance with this ASRS results from: The practitioner’s compliance with professional standards, including relevant ethical requirements; and Clear communication of the procedures performed …