123 paragraphs found
The practitioner may decide not to send a new engagement letter or other written agreement for a recurring engagement. However, the following factors may indicate that it is appropriate to revise the terms of the engagement, or to remind the engaging …
The practitioner may decide to request written representations in some circumstances, for example: If the agreed-upon procedures involve enquiries, the practitioner may request written representations on the responses that have been provided verbally. If …
Using the work of a practitioner’s expert may involve the use of an expert to assist the practitioner in: Discussing with the engaging party the agreed-upon procedures to be performed. For example, a lawyer may provide suggestions to the practitioner on …
A practitioner’s expert may be an external expert engaged by the practitioner or an internal expert who is part of the firm and therefore subject to the firm’s system of quality control. The practitioner is entitled to rely on the firm’s system of quality …
If the practitioner’s expert is performing one or more of the agreed-upon procedure(s), the agreement of the nature, scope and objectives of that expert’s work as required by paragraph 29(b) includes the nature, timing and extent of the procedure(s) to be …
The matters noted in paragraph A47 may affect the level of detail and formality of the agreement between the practitioner and the practitioner’s expert, including whether it is appropriate that the agreement be in writing. The agreement between the …
When the work of a practitioner’s expert is to be used, it may be appropriate to perform some of the procedures required by paragraph 29 at the engagement acceptance or continuance …
If applicable, to avoid misunderstanding, the practitioner may wish to clarify that the agreed-upon procedures report does not extend to information beyond subject matters on which the agreed-upon procedures are performed. For example, if the practitioner …