39 paragraphs found
… See ASAE 3000, paragraphs 3(b) and 31(a) . See also Auditing Standard ASQC 1 . …
Further appropriate action that the assurance practitioner may take includes, for example: In relation to the requirement in paragraph 23(b) : Discussing the matter with the responsible party. Where possible under applicable law or regulation, making a …
A modified audit opinion or review conclusion may have been expressed with respect to either the source from which the unadjusted financial information has been extracted or the source from which the acquiree or divestee financial information has been …
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 …
In determining whether the pro forma adjustments are in accordance with the applicable criteria, the assurance practitioner shall determine whether they are: Directly attributable to the event(s) or transaction(s); (Ref: Para. A13-Aus A13.1 ) Factually …
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 …
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 assurance practitioner’s report shall, at a minimum, include the following basic elements: (Ref: Para. A57-Aus A57.1 ) A title that clearly indicates that the report is an independent assurance report; (Ref: Para. A51 ) An addressee(s), as agreed in …
The assurance practitioner exercises professional judgement as to what assurance procedures may be summarised in the engagement letter, taking into account the nature of the pro forma financial information, and the type of assurance required in the …