INTERNATIONAL FRAMEWORK FOR ASSURANCE …

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FRAMEWORK 3FRAMEWORK INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS (Effective for ASSURANCE reports issued on or after January 1, 2005) CONTENTS Paragraph Introduction ........................................ ........................................ ................... 1 6 Definition and Objective of an ASSURANCE Engagement ................................ 7 11 Scope of the FRAMEWORK ........................................ ........................................ 12 16 Engagement Acceptance ........................................ ........................................ 17 19 Elements of an ASSURANCE Engagement.

INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS FRAMEWORK 4 Introduction 1. This Framework defines and describes the elements and objectives of an

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