123 paragraphs found
If the work of a practitioner’s expert is to be used, the engagement partner shall be satisfied that the practitioner will be able to be involved in the work of a practitioner’s expert to an extent that is sufficient to take responsibility for the …
Before accepting or continuing an agreed-upon procedures engagement, the practitioner shall obtain an understanding of the purpose of the engagement. The practitioner shall not accept or continue the engagement if the practitioner is aware of any facts or …
The practitioner shall accept or continue the agreed-upon procedures engagement only when: (Ref: Para. A28–A31 ) The engaging party acknowledges that the expected procedures to be performed by the practitioner are appropriate for the purpose of the …
If the engagement partner obtains information that would have caused the firm to decline the engagement had that information been available earlier, the engagement partner shall communicate that information promptly to the firm, so that the firm and the …
The practitioner shall agree the terms of the agreed-upon procedures engagement with the engaging party and record the agreed terms of engagement in an engagement letter or other suitable form of written agreement. These terms shall include the following: …
If the agreed-upon procedures are modified during the course of the engagement, the practitioner shall agree amended terms of engagement with the engaging party that reflect the modified procedures. (Ref: Para. A43 …
On recurring agreed-upon procedures engagements, the practitioner shall evaluate whether circumstances, including changes in the engagement acceptance considerations, require the terms of the engagement to be revised and whether there is a need to remind …
The practitioner shall perform the procedures as agreed upon in the terms of the engagement. …
The practitioner shall consider whether to request written representations. (Ref: Para. A45 ) …
If the practitioner uses the work of a practitioner’s expert, the practitioner shall: (Ref: Para. A46– A47 , A50 ) Evaluate the competence, capabilities and objectivity of the practitioner’s expert; Agree with the practitioner’s expert on the nature, …