194 paragraphs found
The assurance practitioner’s understanding of the entity and its accounting and financial reporting practices referred to in paragraph A28 may be obtained by: Requesting a copy of the audit or review report accompanying the unadjusted financial …
If the assurance practitioner requests access to the audit working papers of another assurance practitioner and is unable to obtain such access, this constitutes a limitation of scope on the assurance practitioner being able to assess the appropriateness …
When there is no audit or review report on the source from which the unadjusted financial information has been extracted, it is necessary for the assurance practitioner to perform procedures in relation to the appropriateness of that source. Factors that …
Whether the assurance practitioner is able to access documentation describing, and supporting, the source of the unadjusted financial …
This ASAE does not require the assurance practitioner to perform an audit or review of the source from which the unadjusted financial information has been extracted as part of the engagement, if such an audit or review has not already been …
The entity’s financial statements for the period immediately preceding that of the source from which the unadjusted financial information has been extracted are likely to have been audited or reviewed, even if the source from which the unadjusted …
Agreeing or reconciling the source of the unadjusted financial information with underlying records. …
Performing audit tests of certain material balances within the unadjusted financial information. …