The assurance practitioner’s understanding of the entity and its accounting and financial reporting practices referred to in paragraph A28 may be obtained by: Requesting a copy of the audit or review report accompanying the unadjusted financial …

This ASAE does not require the assurance practitioner to perform an audit or review of the acquiree’s unadjusted financial information as part of the engagement, if such an audit or review has not already been …

This ASAE does not require the assurance practitioner to perform an audit or review of the source from which the unadjusted financial information has been extracted as part of the engagement, if such an audit or review has not already been …

When there is no audit or review report on the source from which the unadjusted financial information has been extracted, it is necessary for the assurance practitioner to perform procedures in relation to the appropriateness of that source. Factors that …

When the source from which the acquiree financial information has been extracted has not been audited or reviewed, it is necessary for the assurance practitioner to perform procedures in relation to the appropriateness of that source. Factors that may …

The source from which the acquiree financial information has been extracted may have been audited or reviewed.  Where the source from which the acquiree financial information has been extracted has been audited or reviewed by the assurance practitioner, …

The entity’s financial statements for the period immediately preceding that of the source from which the unadjusted financial information has been extracted are likely to have been audited or reviewed, even if the source from which the unadjusted …

Performing audit tests of certain material balances within the unadjusted financial information. …