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. It provides a frame of reference for: (a) Professional accountants in public practice ( practitioners ) when performing ASSURANCE engagements.
• Introduction: This Framework deals with assurance engagements performed by practitioners. It provides a frame of reference for practitioners and others involved with assurance engagements, such as those engaging a practitioner (the “engaging party”). • Definition and objective of an assurance engagement: This section
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