367 paragraphs found
In both reasonable and limited assurance engagements on financial information the assurance practitioner chooses a combination of assurance procedures which can include: inspection; observation; confirmation; recalculation; re‑performance; analytical …
In this ASAE, unless otherwise stated, the requirements are based on the engagement being to express limited assurance on the financial information. Because the level of assurance obtained in a limited assurance engagement is lower than in a reasonable …
See Framework for Assurance Engagements , paragraph 53, and ASAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information , paragraphs 61‑63 for further …
Assurance engagements other than audits or reviews of historical financial information are conducted in accordance with ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information . Assurance engagements that are …
This ASAE does not override the requirements of ASRE 2405 or ASAE 3000 which may apply in the engagement circumstances. It does not purport to deal with all engagement …
The objectives of the assurance practitioner are: to obtain the required level(s) of assurance on elements of the financial information thereby enabling the assurance practitioner to express a conclusion conveying that level(s) of assurance; to report in …
For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …