INTERNATIONAL FRAMEWORK FOR ASSURANCE …

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 FRAMEWORK . 3 FRAMEWORK . INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS. 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.

(b) Others involved with assurance engagements, including the intended users of an assurance report and the responsible party; and (c) The International Auditing and Assurance Standards Board (IAASB) in its development of ISAs, ISREs and ISAEs. 2. This Framework does not itself establish standards or provide procedural

Loading..

Tags:

  Assurance, Auditing, Auditing and assurance

Information

Related search queries