162 paragraphs found
… of whether the assumptions have reasonable grounds, the assurance practitioner considers matters such as: (Ref: … 107(a)(i) ) whether the time available to complete the engagement is adequate; the nature of the assumptions … or computer‑assisted techniques); and if applicable, the assurance practitioner’s past experience with the accuracy …
… 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 ) …
… to the requirements in paragraph 52 of this ASAE, the assurance practitioner’s procedures to determine whether the … modified, and if so, why, and the impact, if any, on the engagement; and there are any matters that may affect the … information; and/or if applicable, in a reasonable assurance engagement: contacting the other assurance …
… financial information level may include: emphasising to the assurance team the need to maintain professional scepticism; … skills or using experts; providing more supervision of engagement staff; incorporating additional elements of …
… and may also be helpful in considering materiality in assurance engagements. …
… The assurance procedures may include: (Ref: Para. 100(a) ) … in the entity’s business activities and operations; if the assurance practitioner has audited or reviewed the … practitioner’s understanding of the entity, or the engagement circumstances; and comparing the source with the …
… The assurance procedures may include: (Ref: Para. 132(a) ) … in the entity’s business activities and operations; if the assurance practitioner has audited or reviewed the … practitioner’s understanding of the entity, or the engagement circumstances and comparing the source with the …
… of another auditor or internal auditor relevant to an audit engagement are contained in Auditing Standard ASA 600 … the work of other auditors for the purposes of an assurance engagement. …
… to the requirements in paragraph 52 of this ASAE, the assurance procedures performed on the pro forma historical … or reviewed, such procedures as are necessary, in the assurance practitioner’s professional judgement, to obtain … relation to that financial information on which to rely for engagement purposes; (Ref: Para. A80 ) if the source of the …
… in paragraphs 109 to 114 inclusive of this ASAE, the assurance procedures performed on the pro forma forecast … or reviewed, such procedures as are necessary, in the assurance practitioner’s professional judgement, to obtain … relation to that financial information on which to rely for engagement purposes; (Ref: Para. A102 ) if the source of the …