The assurance practitioner shall prepare the assurance reportin accordance with for attestation engagements and shall also apply those requirements for direct engagements.
the disting uishing features of the system, boundaries of the systemand the control componentswithin that systemwhich was subject to the assurance engagement the date/sor period covered by the assurance engagement; the descriptionof the system, if included in the scope of the engagement, and anyparts of the description that are not covered by the assurance practitioner’s conclusion; in the case of an attestation engagement, reference tothe responsible party’s Statement as required whether that Statement is available to intended users by accompanying.
the assurance report, reproduction in the assurance report or another identified source the nature of activities performed by the third party and whether the inclusive method or the carve-out method has been used in relation to the relevant controls operating atthe third party where the carve-out method has been used, a statement that the assurance engagementexcludes the control objectives and related controls at relevant third parties, and that the assurance practitioner’s procedures didnot extend to controls at the third party; and where the inclusive method has been used, a statement that the assurance engagementincludes control objectives and related controls at the third party, and that the assurance practitioner’s procedures extended to controls at the third party.
astatement that the responsible party or evaluator is responsible for:
- in an attestation engagement:a.providing a Statementwith respect to the outcome of the evaluation of the designagainst the identified control objectives, and, as applicable, the description, implementation and/or operating effectiveness of control sagainst the design;b.identify ingthe control objectives (where not identified by law or regulation, or another party, for example, a user group or a professional body.
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- in both an attestation and a direct engagement:a.the functions or services within the entity’s system covered by the assurance practitioner’s report preparing the description of the entity’s system, if included in the scope of the engagement, including the completeness, accuracy and method of presentation of that description; andc.designingand, if included inthe scope of the engagement, implementing or operating effectively controls to achieve the control objectivesrelevant to the entity’s system.
astatement that the assurance practitioner’s responsibility is to express a conclusion onthe design of controls related to the overall and/or specific control objectives relevant to the entity’s system, and,if included in the scope of the engagement:
- the entity’s description of the system
- the implementation of the controls as designed
- the operating effectiveness of those controls