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.
a process (subject matter). In the remainder of this Framework, the term “subject matter information” will be used to mean the outcome of the evaluation or measurement of a subject matter. It is the subject matter inform ation about which the practitioner gathers sufficient appropriate evidence to prov ide a reasonable basis for expressing a
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