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. 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.
ISAs, ISREs and ISAEs contain basic principles, essential procedures and related guidance, consistent with the concepts in this Framework, for the performance of assurance engagements. The relationship between the Framework and the ISAs, ISREs and ISAEs is illustrated in the “Structure of Pronouncements
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