123 paragraphs found
An agreed-upon procedures engagement is not an audit, review or other assurance engagement. An agreed-upon procedures engagement does not involve obtaining evidence for the purpose of the practitioner expressing an opinion or an assurance conclusion in …
This ASRS contains the objectives of the practitioner in following the ASRS, which provide the context in which the requirements of this ASRS are set. The objectives are intended to assist the practitioner in understanding what needs to be accomplished …
This ASRS contains requirements, expressed using “shall”, that are designed to enable the practitioner to meet the stated objectives. …
In addition, this ASRS contains introductory material, definitions, and application and other explanatory material, that provide context relevant to a proper understanding of this …
The application and other explanatory material provides further explanation of the requirements and guidance for carrying them out. While such guidance does not in itself impose a requirement, it is relevant to the proper application of the …
Australian Standard on Quality Control ASQC 1 , Quality Control for Firms that Perform Audits and Reviews of Financial Reports, and Other Assurance Engagements and Related Services Engagements …
The practitioner’s objectives in an agreed-upon procedures engagement under this ASRS are to: Agree with the engaging party the procedures to be performed; Perform the agreed-upon procedures; and Communicate the procedures performed and the related …
For purposes of this ASRS, the following terms have the meanings attributed below: …