Transcription of INTERNATIONAL FRAMEWORK FOR ASSURANCE …
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FRAMEWORK 3 FRAMEWORK 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 .. 20 60 Inappropriate Use of the Practitioner s Name .. 61 Appendix: Differences Between Reasonable ASSURANCE Engagements and Limited ASSURANCE Engagements INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS FRAMEWORK 4 Introduction 1. 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.
INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS FRAMEWORK 6 (e) Professional behavior. 6. Part B of the Code, which applies only to professional accountants in public
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