152 paragraphs found
The assurance practitioner shall consider whether, pursuant to the terms of the performance engagement, if applicable, and other engagement circumstances or legislative requirements, any matter has come to the attention of the assurance practitioner that …
The assurance practitioner shall determine whether there is a responsibility or legislative requirement for the assurance practitioner to report the occurrence or suspicion of fraud or other misconduct to a party outside the entity, including Parliament, …
The assurance practitioner shall prepare documentation in accordance with ASAE 3000. [16] In documenting the nature, timing and extent of procedures performed as required by ASAE 3000, the assurance practitioner shall record: (Ref: Para A56-A58 ) the …
If the assurance practitioner initiates or accepts a limited assurance engagement on the performance of an activity, in adapting this ASAE for that purpose, the assurance practitioner ensures: the users understand the lower level of assurance which the …
The objectives of a performance engagement may be expressed in various ways and are often presented as a statement of purpose or “questions” which are considered in the context of the responsible party’s responsibilities with respect to economy, …
Performance engagements may address a broad range of activities including: systems for planning, budgeting, authorisation, control and evaluation of resource allocation; systems established and maintained to ensure compliance with an entity’s mandate as …
In the public sector, the conduct of performance engagements by Auditors-General is legislated in the respective jurisdictions. While the legislative requirements may have either a narrow or broad scope, performance engagements may include examination of: …
Relevant ethical requirements include the following fundamental principles with which the assurance practitioner is required to comply: integrity; objectivity, including independence; professional competence and due care; confidentiality; and professional …