367 paragraphs found
The assurance practitioner requests and obtains written representations from the responsible party at the completion of the assurance engagement. [85] If the responsible party is those charged with governance in the entity, the representation letter …
An inability to obtain sufficient appropriate evidence regarding a matter that has, or may have, a material effect on the evaluation of the financial information in the document, when such evidence would ordinarily be available, constitutes a limitation …
For assurance reports in connection with a public document prepared in accordance with the Corporations Act 2001 , the assurance practitioner is required to consent to the form and context in which the assurance report is included in that public document. …
Sufficient appropriate documentation [87] should include a record of the assurance practitioner’s reasoning on all significant matters that required the exercise of professional judgement, together with the assurance practitioner’s conclusions on the …
The assurance practitioner shall consider the impact of any event(s), transaction(s), correction(s), or error(s) of which the assurance practitioner becomes aware, that may materially affect the financial information, for the time period up to and …
If the assurance practitioner becomes aware of event(s), transaction(s) or error(s) after the date of the issuance of the assurance report and before the relevant date that may have caused the assurance practitioner to amend the assurance report, had the …
The assurance practitioner shall consider applicable law or regulation when the assurance practitioner has been requested to provide consent in writing to the responsible party for the inclusion of the assurance report in the …
The assurance practitioner may agree to provide non‑assurance services in accordance with the agreed terms of an engagement [67] or may be a member of a firm that is to provide such non‑assurance services. Non‑assurance services are not within the scope …
ASAE 3000 and ASRE 2405 include requirements that apply to relevant assurance engagements. This ASAE includes additional requirements or application and other explanatory material in relation to those topics, as applicable to assurance engagements …
Implications for the engagement may include: whether to continue to perform the engagement; issuing a modified conclusion in the assurance report; refusing to issue the assurance report; or withdrawing from the engagement, where it is possible under any …