162 paragraphs found
… Applicable law or regulation may preclude the assurance practitioner from expressing a modified conclusion in an assurance report that is to be included in a public … withhold the assurance report, withdraw from the assurance engagement, or obtain legal advice. If the responsible …
… The assurance practitioner should be satisfied based on preliminary knowledge that the assurance engagement has a rational purpose. Examples where this may …
… If the assurance practitioner concludes the entity is not a going … on the entity’s ability to continue as a going concern, the assurance practitioner shall consider the implications for the engagement and the assurance report. (Ref: Para. A54 ) …
… lack supporting evidence, and are determined by the assurance practitioner not to have reasonable grounds, the assurance practitioner shall consider such assumptions to be … hypothetical and shall determine the implications for the engagement and the assurance report, taking into account any …
… be available, constitutes a limitation on the scope of the assurance engagement, even if a written representation from the responsible party has been received by the assurance practitioner on the matter. …
… In describing the procedures performed in a limited assurance report, it is important that they are written in … overstated or embellished or that implies that reasonable assurance has been obtained. It is also important that the … does not give the impression that an agreed‑upon procedures engagement has been undertaken. …
… In describing the procedures performed in a limited assurance report, it is important that they are written in … overstated or embellished or that implies that reasonable assurance has been obtained. It is also important that the … does not give the impression that an agreed‑upon procedures engagement has been undertaken. …
… and ASRE 2405 include requirements that apply to relevant assurance engagements. This ASAE includes additional requirements or … material in relation to those topics, as applicable to assurance engagements related to corporate fundraisings or …
… AUASB Standards means standards issued by the Auditing and Assurance Standards Board (AUASB) comprising: Australian Auditing Standards; Standards on Review Engagements; Standards on Assurance Engagements; and Standards on Related Services. …
… If however, having performed additional procedures, the assurance practitioner is not able to obtain sufficient … be materially misstated, a scope limitation exists and the assurance practitioner should consider the implications for the assurance engagement. …