Applicability .The assurance practitioner shall not represent compliance with this unless the assurance practitioner has complied with the requirements adapted as necessary in the case ofdirect engagements. ASAE3000contains requirements and application and other explanatory material specific to attestation assurance engagements but it also applies to direct assurance engagements, adapted as necessary in the engagement circumstances.18If this ASAEmakes reference to a requirement inASAE3000, that requirement shall be applied to both attestation and direct engagements, unless specified otherwise.
As required , the assurance practitioner shallcomply with relevant ethical requirements relatedto assurance engagements.
Acceptance and Continuance Preconditions for the Assurance Engagement. The assurance practitioners hall accept or continue an assurance engagement on controls only in the circumstan cesrequired by ASAE3000,20including thatthe preconditionsfor an assurance engagement are present, unless required to accept the engagement by law or regulation When establishing whether the preconditions for an assurance engagement as required are present,the assurance practitioner is required to assess the appropriateness of the subject matter.In doing so, the assurance practitioner shall determine whetherthe control componentsand specific controls are identifiable, the controls arecapable of consistent evaluation against the control objectivesandthe scope of the controls within the assurance engagement provide an appropriate basis for that engagement. If the subject matter is not appropriate, the assurance practitioner shall not accept the engagement or, if this is determined after accepting the engagement, either withdraw from the engagement or issue a modified conclusion.
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When establishing whether the preconditions for an assurance engagement as required are present, the assurance practitioner shall determine the suitability of the criteriaexpected to be applied,whether the criteria are provided by the engaging party, asin an attestation engagement, or are to be identified, selectedor developed by the assurance practitioner,as in a direct engagement, including that they exhibit the characteristics set out in The main criteria are control objectives, for evaluating the design of the controls; and(b)controls, necessary to achieve the control objectives, as designed, for evaluating the description of the system, implementationof controls or operating effectiveness.
If the assurance practitioner considers thatthe identified criteria are unsuitable, the assurance practitioner shall either.
Agree on suitable criteria with the engaging party prior to accepting or continuing with the engagement. If unable to agree on suitable criteria, the assurance practitioner shall withdraw from the engagement; or issue a modified conclusion, either qualified or a disclaimer depending on the extent of the unsuitable criteria,if the assurance practitioner is required to perform the engagement using the unsuitable criteria, such as under a legislative mandate.