194 paragraphs found
The relevant law or regulation may specify the addressee(s) of the report. Alternatively, the assurance practitioner may agree with the entity who the addressee(s) will be, as part of the terms of the …
As the pro forma financial information will be included in a prospectus that contains other information, the assurance practitioner may consider, if the form of presentation allows, including a reference that identifies the section where the pro forma …
Whether the phrase “pro forma financial information has been compiled, in all material respects, on the basis of the [ applicable criteria ],” or the phrase “pro forma financial information has been properly compiled on the basis stated” is used to …
In a limited assurance engagement, whether the phrase “nothing has come to the assurance practitioner’s attention that causes the assurance practitioner to believe that the pro forma financial information has not been compiled, in all material respects, …
Applicable law or regulation may prescribe the wording of the assurance practitioner’s conclusion in terms other than those specified above. Where this is the case, it may be necessary for the assurance practitioner to exercise professional judgement to …
When the assurance practitioner concludes that performing the procedures set out in this ASAE would be sufficient to enable the assurance practitioner to express the conclusion in the wording prescribed by applicable law or regulation, it may be …
An assurance practitioner’s report in a reasonable assurance engagement with an unmodified conclusion is set out in Appendix 1 . …
An assurance practitioner’s report in a limited assurance engagement with an unmodified conclusion is set out in Appendix 2 . …
For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …