367 paragraphs found
The assurance practitioner shall establish and maintain a system of quality control in accordance with ASQC 1. [23] …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance …
The assurance practitioner shall plan and perform the engagement with professional scepticism, recognising that circumstances may exist that causes the financial information to be materially …
The assurance practitioner shall exercise professional judgement in planning and performing assurance engagements involving reporting on financial …
Where in rare and exceptional circumstances, factors outside the assurance practitioner’s control prevent the assurance practitioner from complying with an essential procedure contained within a relevant requirement [24] in this ASAE, the assurance …
The concepts and discussion on which requirements are relevant in the circumstances of the audit engagement are contained in ASA 200 (paragraphs 22 and Aus 23.1 ), and may be helpful in determining how to ensure compliance with relevant requirements for …
When the assurance practitioner is unable to perform the appropriate alternative procedures, the assurance practitioner shall consider the implications for the engagement. (Ref: Para. A5 …
In order to establish whether the preconditions for the engagement are present, the assurance practitioner shall obtain agreement from the responsible party that they: understand and accept the terms of the assurance engagement, including the assurance …
The concepts and discussions on the audit of historical financial information in the form of a complete set of financial statements that is prepared in accordance with a special purpose framework (that is, other than a general purpose framework) are …
If the historical financial information is in the form of a single financial statement (s), or specific elements, accounts or items of a financial statement, then in addition to ASA 800, ASA 805 Special Consideration–Audits of Single Financial Statements …