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.

• 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

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  Engagement, Assurance, Reasonable, Assurance engagements, Reasonable assurance

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