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:
• Description of assurance engagements: This section describes assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from 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.
Introduction: This Framework deals with assurance engagements performed by practitioners. Description of assurance engagements: This section describes 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 performed by practitioners exhibit: a three party relationship, a subject matter, criteria, evidence and an assurance report. It explains important distinctions between reasonable assurance engagements and limited assurance
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.
Introduction: This Framework deals with assurance engagements performed by practitioners. Description of assurance engagements: This section describes assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from limited assurance engagements.
