152 paragraphs found
Identifying characteristics of the activity’s performance being tested that the assurance practitioner may document include: subject matter; and assertions being …
This Standard on Assurance Engagements (ASAE) applies to direct engagements to provide a reasonable assurance report on performance of an …
This Standard on Assurance Engagements is operative for assurance engagements commencing on or after 1 January 2018, with early adoption permitted prior to this …
This ASAE deals with direct engagements undertaken by an assurance practitioner to provide a reasonable assurance report on an activity’s performance evaluated against identified criteria. This ASAE may be applied to limited assurance engagements, …
This ASAE addresses assurance engagements on performance: of any activity, whether within an entity or across multiple entities; evaluated against identified criteria selected or developed by the assurance practitioner or the engaging party; providing a …
Agreed‑upon procedures engagements, where procedures are conducted and factual findings are reported but no conclusion is provided, and consulting engagements, for the purpose of providing advice on performance are not assurance engagements and are not …
See ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings . …
The essential elements of performance engagements are: (Ref: Appendix 1 and Appendix 2 ) a three party relationship involving: an assurance practitioner, including a State, Territory or Commonwealth Auditor-General; a responsible party or a number of …
Performance engagements are most commonly conducted on an activity delivered or controlled by the Government. The objective of a performance engagement is to evaluate the performance of an activity, with respect to economy, efficiency and/or …
Performance engagements are usually initiated by a State, Territory or the Commonwealth Auditor‑General and will not involve an engaging party, but may also be accepted by an assurance practitioner from an engaging party in the private sector. The …