367 paragraphs found
The Corporations Act 2001 places specific requirements on directors in relation to the preparation of public documents, including presentation of financial information included …
For example, See RG 228 Prospectus: Effective Disclosure for retail investors (November 2011), issued by ASIC for further guidance in respect of public …
The assurance practitioner shall accept the engagement only when: on the basis of preliminary knowledge of the assurance engagement circumstances, nothing has come to the assurance practitioner’s attention to indicate that: the requirements of the …
See RG 170, for further guidance on what is an acceptable time period. It is ordinarily the case that the longer the period, the less likely it is that there are reasonable grounds for …
If the preconditions for the assurance engagement or other factors affecting engagement acceptance as set out in paragraphs 24 and 25 of this ASAE are not present, the assurance practitioner shall discuss the matter with the responsible party. If changes …
The agreed terms of the assurance engagement shall include, at a minimum: (Ref: Para. A8 , A10 ) the objective(s) and scope of the assurance engagement, including: the assurance practitioner’s understanding of the purpose of the assurance engagement, …
See ASA 260 Communication with Those Charged with Governance for guidance on specific matters that may be communicated in an audit engagement that may be helpful in an assurance engagement involving reasonable assurance on historical financial …
The assurance practitioner shall not agree to a change in the terms of the assurance engagement where there is no reasonable justification for doing so. If such a change is made, the assurance practitioner shall not disregard evidence that was obtained …
If the terms of the assurance engagement are to change, the assurance practitioner and the responsible party shall agree on, and record, the new terms of the assurance engagement in an engagement letter or other suitable form of written agreement. …