162 paragraphs found
… Report for guidance on material inconsistencies in an audit engagement, which may be helpful in assurance engagements. …
… The other assurance practitioner may not permit reliance on a … issued for a purpose other than the subject of the current engagement. In the absence of the assurance practitioner being able to place reliance, …
… in investigating unusual fluctuations relevant to an audit engagement are contained in Auditing ASA 520 Analytical … in determining appropriate corroborative evidence in an assurance engagement. …
… the subsequent events relevant to a financial report audit engagement are contained in ASA 560 Subsequent Events, and may be helpful in assessing subsequent events in an assurance engagement. …
… complete set of financial statements relevant to an audit engagement are contained in ASA 200, paragraph Aus 13.1 , … of a complete set of financial statements applicable to an assurance engagement. …
… on obtaining written representations relevant to an audit engagement are contained in Auditing Standard ASA 580 … and content of written representations applicable to an assurance engagement. …
… If the assurance practitioner is not satisfied that the pro forma … and/or lack sufficient appropriate evidence; the assurance practitioner shall discuss this with the … assurance report in the document; and/or withdraw from the engagement, where withdrawal is possible under applicable …
… If the assurance practitioner is not satisfied that the pro forma … and/or lack sufficient appropriate evidence; the assurance practitioner shall discuss this with the … assurance report in the document; and/or withdraw from the engagement, where withdrawal is possible under applicable …
… The assurance practitioner shall accumulate misstatements identified during the engagement, other than those that are clearly trivial. …
… in paragraphs 16 to 92 inclusive of this ASAE, when the assurance practitioner is required to provide assurance on pro forma financial information that is … has been properly compiled, refer to ASAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma …