Other assurance engagements Flashcards
1
Q
Other assurance engagements
A
Report to - Directors
Scope determined by - Terms of engagement, relevant ISAE’s or ISRE’s - ISAE 3400
Reporting - arrive at conclusion depending on the nature of the work performed
Level of assurance - Limited - Expressed negatively - Nothing has come to our attention
Circulation - Restricted to managements and bank
