74 paragraphs found
If the expert does 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 the expert’s working papers in order to: …
The assurance procedures may include: (Ref: Para. 100(a) ) enquiring of the responsible party about: the process by which the source has been prepared and the reliability of the underlying accounting records to which the source is agreed or reconciled; …
The assurance procedures may include: (Ref: Para. 132(a) ) enquiring of the responsible party about: the process by which the source has been prepared and the reliability of the underlying accounting records to which the source is agreed or reconciled; …
The assurance procedures shall include: if applicable, in respect of comparative information: comparing, for consistency, its stated basis of preparation against the entity’s previously audited or reviewed historical financial information and if …
In addition to the requirements in paragraphs 37 and 38 of this ASAE, the assurance practitioner shall obtain: an understanding of the source of the unadjusted historical financial information used in the preparation of the pro forma historical financial …
Assurance engagements other than audits or reviews of historical financial information are conducted in accordance with ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information . Assurance engagements that are …
The concepts and discussions on the sufficiency 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 …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements , for further …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements , paragraph 5 . …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance …