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.

assurance engagement or a limited assurance engage ment, the characteristics of the subject matter, the criteria to be used, the needs of the intended users, relevant characteristics of the responsible party and its environment, and other matters, for example even ts, transactions, conditions and practices, that may

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  Limited, Engagement, Assurance, Ment, Engage, Assurance engagements, Limited assurance engage ment

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