Module 10 - Assurance And Other Engagements Flashcards

(2 cards)

1
Q

Key stages of an assurance engagement

A
  1. Acceptance and Continuance
  2. Planning (including risk assessment)
  3. Systems and control analysis
  4. Substantive testing
  5. Completion
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2
Q

Elements of an assurance engagement

A
  1. 3 party relationship
  2. Subject matter
  3. Criteria
  4. Sufficient appropriate evidence
  5. Conclusion
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