6 paragraphs found
See ISQC1 Quality Control for Firms the Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information and Other Assurance Engagements …
The extent of the subject matter does not affect whether an engagement is an assurance engagement or not. Even if the subject matter of an engagement is very specific, when the engagement contains the elements of an assurance engagement, the assurance …
The term “assurance practitioner” is used throughout this ASRS as defined in ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information. Such reference is not intended to imply that assurance is being provided. The …
The report of factual findings for an agreed-upon procedures engagement shall be clearly distinguished from an assurance report in that it shall not contain: a statement of compliance with AUASB standards, except for reference to ASRS 4400; inappropriate …
The ethical requirements, including independence, applicable to Other Assurance Engagements are defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . For ethical requirements …