123 paragraphs found
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: …