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assurance engagements and the key components of the assurance framework enables the practitioner to work with their client and the other stakeholders to design an assurance engagement that meets users’ needs.
Business Assurance Dimension Framework Content. The chapter defines the reasons why Business Assurance exists in the organization, what are the strategic goals and objectives, capabilities and principles.
• Description of assurance engagements: This section describes assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from limited assurance engagements.
This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which Standards on Auditing (SAs), Standards on Review Engagements (SREs) and Standards on Assurance Engagements (SAEs) apply. It provides a frame of reference for:
Reasonable assurance engagements on integrated reports should progressively provide higher value assurance activities for the organization, its investors and other stakeholders.
Identify the key resources and relationships that are necessary for the success of the business. Explain how value is created and who benefits. Do not be afraid to change the business model to reflect the dynamics of the business and an evolving business environment.
The AA1000 Assurance Standard (AA1000AS v3) serves as a standard for assurance on sustainability information across organisations of all types, based on the effective application of the AA1000 AccountAbility Principles (AA1000AP, 2018).
