Transcription of INTERNATIONAL FRAMEWORK FOR ASSURANCE …
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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.
limited assurance engagement. The objective of a reasonable assurance engagement is a reduction in assurance engagement risk to an acceptably low level in the circumstances of the engagement 6 as the basis for a positive form of expression of the practitioner’s conclusion. The objective of a limited
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