Αποτελέσματα Αναζήτησης
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:
assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from limited assurance engagements.
• Elements of an assurance engagement: This section identifies and discusses five elements assurance engagements exhibit: a three party relationship, an underlying subject matter, criteria, evidence and an assurance report. It further explains important distinctions between reasonable assurance engagements and limited assurance engagements.
• Description of assurance engagements: This section describes assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from limited assurance engagements.
communicate engagement results via internal audit reports, which include the engagement's objectives, scope, applicable conclusions, recommendations, and management’s action plans. This guidance specifically focuses on communicating assurance engagement results in a written internal audit report format.
Engagement results should be communicated according to the agreed communication plan. Timely communication allows management to take appropriate corrective action.
This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which International Standards on Auditing (ISAs), International Standards on Review Engagements (ISREs) and International Standards on Assurance Engagements (ISAEs) apply. It provides a frame of reference for: .
