152 paragraphs found
There may be circumstances where an Auditor‑General, having conducted a performance engagement, decides not to report to Parliament or to publish an assurance report. The Auditor‑General usually has discretion under their mandate to choose whether and to …
This ASAE does not require a standardised format for reporting on performance engagements even though paragraph 45 identifies the basic elements of the assurance report. For instance, under: paragraph 45(a) , the title of the assurance report may differ …
Therefore, assurance reports are tailored to the specific performance engagement circumstances with the assurance practitioner using professional judgement in deciding how best to meet the reporting requirements detailed in paragraph 45 in conveying the …
The assurance practitioner may expand the assurance report to include other information and explanations, including: relevant background information and historical context. the assurance approach. underlying facts and identified criteria applied. …
The decision to include any such information depends on its significance to the needs of the intended users. Additional information is clearly separated from the assurance practitioner’s conclusion and worded in such a manner so as not to affect that …
If material variations are identified, the assurance practitioner’s conclusion clearly reflects that either: the activity did not perform, in terms of economy, efficiency and/or effectiveness, with respect to the identified criteria of the activity or …
The assurance practitioner’s conclusions described in paragraph A54, are equivalent modified conclusions under ASAE 3000 and the equivalent terms in ASAE 3000 [17] are: a qualified conclusion – circumstances described in sub-paragraph A54(a) . an adverse …
Documentation includes a record of the assurance practitioner’s reasoning on all significant matters that require the exercise of professional judgement, and related conclusions. The existence of difficult questions of principle or judgement, calls for …
In applying professional judgement to assessing the extent of documentation to be prepared and retained, the assurance practitioner considers what is necessary to provide an understanding of the work undertaken, the results of that work, the evidence …