123 paragraphs found
Relevant ethical requirements may indicate that non-compliance with laws and regulations includes fraud. See, for example, 360.5 A2 of the APESB …
See, for example, paragraphs R114.1, 114.1 A1 and R360.37 of the APESB Code. …
The practitioner shall have an understanding of the entire text of this ASRS, including its application and other explanatory material, to understand its objectives and to apply its requirements …
The practitioner shall comply with each requirement of this ASRS unless a particular requirement is not relevant to the agreed-upon procedures engagement, for example, if the circumstances addressed by the requirement do not exist in the …
The practitioner shall not represent compliance with this ASRS unless the practitioner has complied with all requirements of this ASRS relevant to the agreed-upon procedures …
The practitioner shall comply with relevant ethical requirements. (Ref: Para. A14–A20 ) …
The practitioner shall exercise professional judgement in accepting, conducting and reporting on an agreed-upon procedures engagement, taking into account the circumstances of the engagement. (Ref: Para. A21–A23 …
The engagement partner shall take responsibility for: The overall quality of the agreed-upon procedures engagement including, if applicable, work performed by a practitioner’s expert; and (Ref: Para. A24 ) The engagement being performed in accordance with …