7 paragraphs found
… See ASA 320 Materiality in Planning and Performing an Audit for guidance on planning materiality. …
The understanding shall be sufficient to enable the assurance practitioner to plan and design assurance procedures appropriate to the type of assurance …
… policies) and time frame covered are acceptable; and/or Planning to perform further procedures as is considered …
In Australia, it is often the case that the responsible party will request an assurance practitioner to conduct an assurance engagement to report on the compilation of pro forma financial information in engagement circumstances where it is known that the …
… consent is required; arrangements regarding the planning and performance of the engagement, including the …
The assurance practitioner’s report shall, at a minimum, include the following basic elements: (Ref: Para. A57-Aus A57.1 ) A title that clearly indicates that the report is an independent assurance report; (Ref: Para. A51 ) An addressee(s), as agreed in …