74 paragraphs found
In addition to the requirements in paragraph 95 of this ASAE, the assurance report shall include, at a minimum, the following elements: statements in the scope section that: identify the pro forma historical financial information being reported on, …
In addition to the requirements in paragraphs 37 and 38 of this ASAE, the assurance practitioner shall, at the minimum, obtain an understanding of: whether the prospective financial information is a forecast, a projection, or a pro forma forecast; the …
The agreed terms of the assurance engagement shall include, at a minimum: (Ref: Para. A8 , A10 ) the objective(s) and scope of the assurance engagement, including: the assurance practitioner’s understanding of the purpose of the assurance engagement, …
In Australia, assurance practitioners are ordinarily requested by the responsible party to provide assurance on the pro forma historical financial information. In circumstances where the assurance practitioner: (Ref: Para. 96 ) cannot access, or obtain …
In addition to the requirements in paragraph 36 and 37 of this ASAE, the assurance practitioner shall obtain an understanding of: the assumptions used including: the use of, and materiality of, hypothetical assumptions within the projection; …
Matters that the assurance practitioner may consider in obtaining an understanding of how the entity makes significant accounting estimates included in the financial information, and the data on which they are based include, for example: (Ref: Para. 48(d) …
The assurance practitioner’s assurance procedures to ascertain if the prospective financial information has been prepared in accordance with the stated basis of preparation and the assumptions shall include: evaluating the chosen stated basis of …
The assurance practitioner’s planning procedures shall include, at a minimum: (Ref: Para. A14‑A15 ) establishing an overall engagement strategy that sets the scope, timing and direction of the engagement and that guides the development of the plan; …
The assurance practitioner’s assurance procedures on the assumptions shall include: reading the most recent audited or reviewed financial report, and, if appropriate, the most recently prepared annual or interim financial information, to enable the …
The assurance practitioner ordinarily pays particular attention to the following disclosure areas within the document: other financial information not subject to the assurance engagement including: summarised financial information, for example in tabular …