162 paragraphs found
… the use of an Other Matter paragraph relevant to an audit engagement are contained in ASA 706 Emphasis of Matter … in determining its form, content and location in the assurance report applicable to an assurance engagement. …
… The assurance practitioner shall comply with relevant ethical requirements relating to assurance engagements, including those pertaining to independence, and …
… The assurance practitioner shall plan and perform the engagement with professional scepticism, recognising that …
… The type of assurance that the assurance practitioner agrees to provide on different … assurance practitioner’s assessment of the following: the engagement circumstances, including the nature (for example, …
… In Australia, assurance practitioners are ordinarily requested by the responsible party to provide assurance on the pro forma historical financial information. … responsible party may alternatively agree for an assurance engagement to be conducted to report on the compilation of …
… If the terms of the assurance engagement are to change, the assurance practitioner and the responsible party shall agree …
… The assurance practitioner shall revise materiality in the event of becoming aware of information during the engagement that would have caused the assurance practitioner to have determined a different amount …
… and has not been previously audited or reviewed, the assurance practitioner, in order to obtain sufficient … evidence on which to conclude and express limited assurance on the different elements of the prospective … historical financial information as part of the assurance engagement terms. (Ref: Para. 107(a)(iii) ) …
… the agreed terms are: (Ref: Para. 27(d) ) a description of assurance procedures to be performed, for example: … of events up to, and including the date of the assurance report; consistency checks of the stated basis of … important deadlines/timelines for the completion of the engagement. This may include deadlines such as the expected …
… The assurance practitioner shall provide a written assurance report to the responsible party containing a clear … type of financial information that is the subject of the engagement. (Ref: Para. A65 , A67 ) …