152 paragraphs found
Where in rare and exceptional circumstances, factors outside the assurance practitioner’s control prevent the assurance practitioner from complying with a relevant requirement in this ASAE, the assurance practitioner shall: if possible, undertake …
When the assurance practitioner is unable to undertake appropriate alternative evidence‑gathering procedures, the assurance practitioner shall assess the implications for the assurance …
As required by ASAE 3000, the assurance practitioner shall comply with relevant ethical requirements related to assurance engagements. [4] (Ref: Para A5 …
See ASAE 3000, paragraphs Aus 20.1 and ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance …
The assurance practitioner shall initiate, where the assurance practitioner has the legislative mandate to do so, or accept a performance engagement only when: the assurance practitioner has no reason to believe that relevant ethical requirements, …
When establishing whether the preconditions for an assurance engagement are present, the assurance practitioner shall determine, based on their preliminary knowledge of the performance engagement circumstances, whether: (Ref: Para A6-A12 ) the activities …
When identifying, selecting or developing suitable criteria or determining whether the identified criteria selected by the engaging party are suitable, the assurance practitioner shall consider whether the identified criteria are reasonable quantitative …