17 paragraphs found
If the assurance practitioner plans to use the work of the internal audit function, the assurance practitioner shall evaluate the following: The extent to which the internal audit function’s organisational status and relevant policies and procedures …
… information, which are dealt with in the Australian Auditing Standards and Auditing Standards on Review Engagements, respectively. …
This Standard on Assurance Engagements (ASAE) applies to assurance engagements other than audits or reviews of historical financial …
Internal audit function ―A function of an entity that performs assurance and consulting activities designed to evaluate and improve the effectiveness of the entity’s governance, risk management and internal control …
In a public sector environment, some of the preconditions for an assurance engagement may be assumed to be present, for example: The roles and responsibilities of public sector audit organisations and the public sector entities scoped into assurance …
Where the standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial …
The assurance practitioner shall make enquiries of the appropriate party(ies) regarding: Whether they have knowledge of any actual, suspected or alleged intentional misstatement or non‑compliance with laws and regulations affecting the subject matter …
Relevant ethical requirements are defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
The ASAs and ASREs have been written for audits and reviews of historical financial information, respectively, and do not apply to other assurance engagements. They may, however, provide guidance in relation to the engagement process generally for …