162 paragraphs found
… The assurance report shall include, at a minimum, the following … the report is an independent limited or reasonable assurance report; an addressee; a background section that … responsibilities, including: a statement that the engagement was performed in accordance with this ASAE; if …
… from the responsible party to change the terms of the engagement may be received include where there has been a … service, or a misunderstanding of the type or nature of the assurance services to be provided. The assurance practitioner considers the justification for the …
… If the assurance practitioner has performed other engagements for the entity, the assurance practitioner shall consider whether information …
… Ordinarily, the assurance practitioner only provides limited assurance on pro forma historical financial information, as … has no responsibility under the terms of the assurance engagement to perform an assessment of the appropriateness, …
… written representations, or refuses to provide them, the assurance practitioner shall qualify or disclaim the conclusion in the assurance report, based on a limitation on the scope of the engagement. …
… If the assurance practitioner is required by law or regulation to use a specific layout or wording in the assurance report, the assurance practitioner shall evaluate … assurance report is acceptable in the circumstances of the engagement, and if not, whether additional explanation in …
… If the assurance practitioner becomes aware of event(s), … or error(s) after the date of the issuance of the assurance report and before the relevant date that may have … and consider what further action is appropriate in the engagement circumstances, including the implications for the …
… If the responsible party does not agree to sign the engagement letter, the assurance practitioner needs to consider whether it is … used in offering securities. In such circumstances, the assurance practitioner may, using professional judgement, …
… If the assurance practitioner is not able to perform the procedures … the prospective financial information is appropriate, the assurance practitioner shall consider the implications for the engagement and the assurance report. …
… and discussions on obtaining evidence relevant to an audit engagement are contained in ASA 500 , which may be useful to assurance practitioners when determining the extent, if any, of evidence required in the conduct of an assurance engagement. …