162 paragraphs found
… The assurance practitioner’s assurance procedures to ascertain if the prospective … information section of the document is consistent with the assurance practitioner’s understanding; making clerical … and/or if applicable, in a reasonable assurance engagement: performing consistency checks in the application …
… the requirements in paragraphs 37 and 38 of this ASAE, the assurance practitioner shall obtain: an understanding of the … A100‑A101 ) and whether there is any effect on the assurance practitioner’s ability to report in accordance with the terms of the engagement, including any effect on the assurance report; or …
… This Standard on Assurance Engagements applies to reporting on: historical financial …
… in paragraphs 109 to 114 inclusive of this ASAE, the assurance procedures performed on assumptions that are … are within the entity’s capacity to achieve in light of the assurance practitioner’s understanding of the projection; … come to the assurance practitioner’s attention during the engagement that causes the assurance practitioner to believe …
… The assurance practitioner’s assurance procedures on the prospective financial … reasonable basis, based on evidence obtained throughout the engagement. …
… the requirements in paragraphs 37 and 38 of this ASAE, the assurance practitioner shall obtain: an understanding of the … action to take; and whether there is any effect on the assurance practitioner’s ability to report in accordance with the terms of the engagement, including any effect on the assurance report; or …
… to the requirements in paragraph 24 of this ASAE, the assurance practitioner shall, prior to agreeing the terms of the engagement, obtain agreement from the responsible party that …
… to the requirements in paragraph 24 of this ASAE, the assurance practitioner shall, prior to agreeing the terms of the engagement, obtain agreement from the responsible party that they: understand and accept the type of assurance to be expressed on each of the three different …
… The assurance practitioner ordinarily pays particular attention … document: other financial information not subject to the assurance engagement including: summarised financial information, for …
… The assurance procedures shall include: if applicable, in … 51 of this ASAE on the financial information that the assurance practitioner considers are responsive to the … information; and if applicable, in a reasonable assurance engagement, the expectation developed in (ii) above must be …