162 paragraphs found
… In considering whether to use the work of an expert, the assurance practitioner shall take into account: the purpose … work relates; the significance of the expert’s work to the engagement; the assurance practitioner’s assessment of the competence, …
… Purpose Frameworks . It may be helpful in assisting the assurance practitioner preparing an assurance report for an assurance engagement. …
… to the requirements in paragraph 25 of this ASAE, the assurance practitioner shall only accept the engagement if the level of assurance to be provided on the pro forma historical …
… Purpose Frameworks . It may be helpful in assisting the assurance practitioner preparing an assurance report for an assurance engagement. …
… to the requirements in paragraph 25 of this ASAE, 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 …
… the management of the entity in circumstances where the assurance practitioner has been requested to provide assurance to those charged with governance in relation to …
… describes audit sampling techniques, and may be useful to assurance practitioners when performing an assurance engagement involving sampling. …
… 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. (Ref: Para. 84(c) ) …
… and appropriates of evidence related to an audit engagement are contained in ASA 500 and may be helpful in evaluating the evidence for an assurance engagement. …
… The assurance practitioner shall request the responsible party … to provide written representations at the completion of the engagement containing the following: (Ref: Para. A58‑A61 ) … made to the financial information between the date of the assurance report and the relevant date; confirmation that …