194 paragraphs found
In this ASAE ‘pro forma financial information’ is taken to mean pro forma historical financial information. Reporting on the compilation of pro forma financial information in the form of a pro forma forecast is not included within the scope of this …
The compilation of pro forma financial information involves the responsible party gathering, classifying, summarising and presenting financial information that illustrates the impact of a significant event(s) or transaction(s) on unadjusted financial …
A reasonable assurance engagement to report on the compilation of pro forma financial information involves performing the procedures set out in this ASAE to assess whether the applicable criteria used by the responsible party in the compilation of the pro …
A limited assurance engagement to report on the compilation of pro forma financial information involves performing the limited procedures set out in this ASAE to assess whether anything comes to the assurance practitioner’s attention that causes the …
The assurance practitioner is required to comply with ASAE 3000 and this ASAE when performing an assurance engagement to report on the compilation of pro forma historical financial information included in a prospectus, other public document, or prepared …
Compliance with ASAE 3000 requires, among other things, compliance with relevant ethical requirements related to assurance engagements. [*] It also requires the lead assurance practitioner [#] to be a member of a firm that applies ASQC 1. …
See ASAE 3000, paragraphs 3(a) , Aus 20.1 and 34 . See also ASA 102 Compliance with Relevant Ethical Requirements when Performing Audits, Reviews and Other Assurance …
The term “lead assurance practitioner” is referred to as “lead engagement partner” in ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Service …
See ASAE 3000, paragraphs 3(b) and 31(a) . See also Auditing Standard ASQC 1 . …