20 paragraphs found
The following is an illustration of a statement in the assurance report regarding compliance with ethical requirements: We have complied with the independence and other relevant ethical requirements relating to assurance engagements, which is founded on …
This ASAE has been written in the context of a range of measures taken to ensure the quality of assurance engagements undertaken by assurance practitioners in public practice. Such measures may include: Competency requirements, such as education and …
The lead assurance practitioner shall: Be a member of a firm that applies ASQC 1 [*] ; (Ref: Para. A60–A66) Have competence in assurance skills and techniques developed through extensive training and practical application; and (Ref: Para. A60) Have …
… practice will be familiar with such requirements. If a competent assurance practitioner other than a member of a …
Relevant ethical requirements [*] include the following fundamental principles with which the assurance practitioner is required to comply: Integrity; Objectivity; Professional competence and due care; Confidentiality; and Professional …
The distinguishing feature of the professional judgement expected of an assurance practitioner is that it is exercised by an assurance practitioner whose training, knowledge and experience have assisted in developing the necessary competencies to achieve …
If information to be used as evidence has been prepared using the work of a responsible party’s or a measurer’s or evaluator’s expert, the assurance practitioner shall, to the extent necessary having regard to the significance of that expert’s work for …
… evaluated based on whether the judgement reached reflects a competent application of assurance and measurement or …
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 …
The work of another assurance practitioner may be used in relation to, for example, an underlying subject matter at a remote location or in a foreign jurisdiction. Such other assurance practitioners are not part of the engagement team. Relevant …