162 paragraphs found
… This ASAE deals with the responsibilities of the assurance practitioner when undertaking an engagement to report on the responsible party’s preparation … if it is prepared for another purpose. It applies to an assurance engagement to provide either a reasonable …
… The assurance practitioner shall exercise professional judgement in planning and performing assurance engagements involving reporting on financial information. …
… The assurance practitioner uses professional judgement to … risks of material misstatement appropriate to the level of assurance required. The assurance practitioner’s primary … of material misstatement are less for a limited assurance engagement than for a reasonable assurance engagement. …
… If the assurance practitioner does intend to use the work of an … reliance on the expert’s work, for the purposes of the engagement, the assurance practitioner shall consider if a written …
… See Framework for Assurance Engagements for further guidance on the elements of an assurance engagement (paragraph 20 ) and consulting …
… If the assurance practitioner is unable to agree to a change in the terms of the engagement, and is not permitted by the responsible party to continue the original engagement, the assurance practitioner shall: withdraw from the engagement, …
… The assurance practitioner may decide to discuss elements of … the responsible party when determining the scope of the engagement or to facilitate the conduct and management of … engagement strategy and the engagement plan remain the assurance practitioner’s responsibility. When discussing …
… Examples of non‑assurance services include: the preparation and issuance of … to the financial information that is the subject of the assurance engagement; agreed upon procedures engagements, where no …
… The assurance practitioner shall accept the engagement only when: on the basis of preliminary knowledge of the assurance engagement circumstances, nothing has come to the …
… Ordinarily, the assurance practitioner only provides limited assurance on a pro forma forecast, as the pro forma … has no responsibility under the terms of the assurance engagement to perform an assessment of the appropriateness, …