367 paragraphs found
If the assurance practitioner is unable to agree to a change in the terms of the engagement, and is not permitted by the responsible party to continue the original engagement, the assurance practitioner shall: withdraw from the engagement, where possible …
The assurance practitioner shall plan the engagement so that it will be performed effectively. [32] (Ref: Para. A13 ) …
See ASAE 3000, paragraphs 25‑26 or ASRE 2405, paragraphs 25‑27, as appropriate. …
The assurance practitioner’s planning procedures shall include, at a minimum: (Ref: Para. A14‑A15 ) establishing an overall engagement strategy that sets the scope, timing and direction of the engagement and that guides the development of the plan; …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment , for guidance on planned risks assessment procedures which may be …
See ASA 200, paragraphs A32‑A44 for guidance on the different elements of assurance engagement risk. …
When establishing the overall engagement strategy, the assurance practitioner shall determine materiality for the financial information. …
See ASA 320 Materiality in Planning and Performing an Audit for guidance on planning materiality. …
The assurance practitioner shall determine performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further …
The assurance practitioner shall revise materiality in the event of becoming aware of information during the engagement that would have caused the assurance practitioner to have determined a different amount initially. (Ref: Para. A19 …