insurance

Preparing the Assurance Report

August 10, 2020 Admin 0

The assurance practitioner shall prepare the assurance reportin accordance with for attestation engagements and shall also apply those requirements for direct engagements. ads the disting […]

insurance

Work Performed by an Assurance

August 9, 2020 Admin 0

When the assurance practitioner plans to use the work of anassurance practitioner’s expert, the assurance practitionershall complywith the requirements Work Performed by Another Assurance Practitioner […]

insurance

the relevant control

August 9, 2020 Admin 0

In the extremely rare circumstances when the assurance practitioner considers a deviation discovered in a sample to be an anomaly and no other deviationshave been […]

insurance

Evaluating the Evidence Obtained

August 9, 2020 Admin 0

Where the assurance practitioner is unable to identify controls which are suitable or controls as designed are not suitable to achieve the identified control objective/s, […]

insurance

The objectives identified,

August 9, 2020 Admin 0

When reporting on operating effectiveness over the period, the assurance practitioner shall test those controls that the assurance practitioner has determined are necessary to achieve […]

insurance

Reasonable Assurance

August 9, 2020 Admin 0

In assessing the suitability of the designofcontrols, the assurance practitioner shall, at a minimum: makeenquiriesof management or others within the entity regarding how the controls […]

Nature of Engagements

August 8, 2020 Admin 0

Assurance engagements on controls may include, but are not limited to:compliance with contractual requirements agreed with customers, investors, financiers, purchasers or governmentfor controlsto achieveidentified control […]