152 paragraphs found
This ASAE adapts the requirements in ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information , which is written for attestation engagements, as necessary, to direct engagements on performance and identifies the …
This ASAE requires the assurance practitioner to apply the ASAE 3000 requirement to comply with relevant ethical requirements related to assurance engagements. It also requires the Audit Office of the Auditor‑General to apply ASQC 1 [2] or the lead …
ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements …
An assurance engagement performed under this ASAE may be part of a larger engagement. If multiple standards are applicable to the assurance engagement, the assurance practitioner applies, either: if the engagement can be separated into sections, the …
In circumstances when an assurance engagement performed under this ASAE includes a compliance section, the assurance practitioner applies both ASAE 3100 Compliance Engagements and ASAE 3500 as applicable, in conducting the assurance …
Assurance conclusions on performance may be required by Parliament, legislation, industry bodies or other users in conjunction with assurance conclusions on historical financial statements, other historical financial information, compliance, controls …
A table showing the AUASB Standards that apply to certain engagements, depending on the subject matter and engagement circumstances, is contained in Appendix 4 …
The objectives of the assurance practitioner for a performance engagement are to: obtain reasonable assurance about an activity’s performance against identified criteria; express a reasonable assurance conclusion in a written report on the subject matter …
For the purposes of this ASAE, the following terms have the meanings attributed below: …
The assurance practitioner shall not represent compliance with this ASAE unless the assurance practitioner has complied with the requirements of this ASAE and the requirements of ASAE 3000 identified in this ASAE as relevant to performance engagements, …