162 paragraphs found
… The engagement partner and other key members of the engagement team, and any key assurance practitioner’s external experts, shall discuss the … communicated to members of the engagement team, and to any assurance practitioner’s external experts not involved in …
… have not yet occurred, and may not occur, means that the engagement is conducted either as a limited assurance engagement, or in certain circumstances, a combined limited assurance and reasonable assurance engagement on different …
… It is acknowledged that assurance engagements covered by this ASAE often involve the assurance practitioner providing assurance, and reporting, …
… Assurance engagement risk comprises inherent risk, control risk and detection risk and the assurance practitioner considers these risk components in terms of the assurance engagement circumstances; in particular the nature of the …
… on specific matters that may be communicated in an audit engagement that may be helpful in an assurance engagement involving reasonable assurance on historical financial information. …
… The assurance practitioner’s determination of materiality [77] … a matter of professional judgement, and is affected by: the assurance practitioner’s perception of the common … assurance practitioner in determining materiality for the engagement. If the stated basis of preparation does not …
… The assurance practitioner shall discuss with the responsible … correction(s), or error(s) identified during the engagement in order to establish whether the effect on the … information is material. If the effect is material, the assurance practitioner must perform additional procedures to …
… The agreed terms of the assurance engagement shall include, at a minimum: (Ref: Para. A8 , A10 ) the objective(s) and scope of the assurance engagement, including: the assurance …
… an acceptably low level. Because the acceptable level of assurance engagement risk is lower for a reasonable assurance engagement than for a limited assurance …
… The type of planning activities the assurance practitioner performs depends on the level of understanding of the entity the assurance practitioner has. Such an understanding may have been obtained from prior audit or review engagements performed. This understanding would ordinarily …