162 paragraphs found
… permit reliance to be placed on the work performed, the assurance practitioner shall evaluate the adequacy of the expert’s work for the assurance practitioner’s purposes by requesting access to … of the work performed as evidence for the purpose of the engagement; if applicable, understand the materiality levels …
… For the purposes of this Standard on Assurance Engagements, the following terms have the meanings …
… revised as a result of a change in circumstances during the engagement (for example, the disposal of a major part of the entity’s business), new information, or a change in the assurance practitioner’s understanding of the entity and its … to determine materiality. If, during the engagement, the assurance practitioner concludes that a lower materiality …
… The assurance practitioner shall include in the engagement documentation: issues identified with respect to … to the engagement, and any relevant discussions within the assurance practitioner’s firm that support these …
… The assurance report shall include, at a minimum, the following … a title that clearly indicates the report is an independent assurance report; an addressee; a background section that … responsibilities, including: a statement that the engagement was performed in accordance with this ASAE; if …
… The assurance practitioner’s planning procedures shall include, … a minimum: (Ref: Para. A14‑A15 ) establishing an overall engagement strategy that sets the scope, timing and … required; considering the factors that in the assurance practitioner’s professional judgement are …
… on the work of another auditor relevant to an audit engagement are contained in ASA 620 which may be useful to assurance practitioners when determining the extent, if any, of such reliance in the conduct of an assurance engagement. …
… and discussions on evaluating misstatements in an audit engagement are contained in ASA 450 Evaluation of … during the Audit ; paragraph A2 , which may be useful to assurance practitioners when evaluating misstatements in an assurance engagement. …
… The assurance practitioner shall discuss with the responsible … that is intended to be modified prior to preparing the assurance report. If the responsible party does not agree … necessary changes to appropriately resolve the matter, the assurance practitioner shall include the modified conclusion … report and consider any other implications for the engagement. (Ref: Para. A64 ) …
… The assurance practitioner shall prepare documentation on a timely basis that is sufficient to enable an experienced assurance practitioner, having no previous connection with the engagement, to understand: (Ref: Para. A70‑A71 ) the …