162 paragraphs found
… the body or person(s) that requested the services of the assurance practitioner for the assurance engagement. The engaging party is ordinarily the …
… The assurance practitioner requests and obtains written … from the responsible party at the completion of the assurance engagement. [85] If the responsible party is those charged …
… extent of documentation to be prepared and retained, the assurance practitioner ordinarily considers what would be necessary for another experienced assurance practitioner who has no previous experience with the assurance engagement to obtain an understanding of the work performed …
… 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 …
… The assurance report in a reasonable assurance engagement ordinarily follows a standard wording …
… The assurance report in a reasonable assurance engagement ordinarily follows a standard wording …
… The assurance practitioner considers the appropriateness of the … concern assumption of the entity when the nature of the assurance engagement means that such an assessment could have …
… 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 …
… If the responsible party is not also the engaging party, the assurance practitioner ordinarily considers the effect this … and other information that may be needed by the assurance practitioner to complete the engagement. …
… Assertions are ordinarily used by the assurance practitioner in a reasonable assurance engagement, and may be used in a limited assurance …