74 paragraphs found
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 financial information used in the preparation of the pro forma forecast including: whether it …
See ASA 260 Communication with Those Charged with Governance for guidance on specific matters that may be communicated in an audit engagement that may be helpful in an assurance engagement involving reasonable assurance on historical financial …
See Framework for Assurance Engagements , paragraph 53, and ASAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information , paragraphs 61‑63 for further …
If the historical financial information is in the form of a single financial statement (s), or specific elements, accounts or items of a financial statement, then in addition to ASA 800, ASA 805 Special Consideration–Audits of Single Financial Statements …
The concepts and discussion on which requirements are relevant in the circumstances of the audit engagement are contained in ASA 200 (paragraphs 22 and Aus 23.1 ), and may be helpful in determining how to ensure compliance with relevant requirements for …
The concepts and discussions on placing reliance on the work of another auditor relevant to an audit engagement are contained in ASA 620 and ASA 600 which may be useful to assurance practitioners when determining the extent, if any, of such reliance in …
In addition to the requirements in paragraph 52 of this ASAE, the assurance procedures performed on the pro forma historical financial information shall include: if the source of the unadjusted historical financial information has not been previously …
In addition to the requirements in paragraphs 109 to 114 inclusive of this ASAE, the assurance procedures performed on the pro forma forecast shall include: if the source of the unadjusted financial information has not been previously audited or reviewed, …
Circumstances such as those outlined in paragraph A75 may occur, for example: (Ref: Para. 96 ) when the fundraising involves a takeover transaction in which neither the assurance practitioner nor the responsible party of the entity are able to access the …
The type of planning activities the assurance practitioner performs depends on the level of understanding of the entity the assurance practitioner has. Such an understanding may have been obtained from prior audit or review engagements performed. This …