International framework for assurance engagements

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1、INTERNATIONALFRAMEWORKFORASSURANCEENGAGEMENTS(EffectiveforassurancereportsissuedonorafterJanuary1,2005)CONTENTSParagraphIntroduction....................................................................................................1-6DefinitionandObjective

2、ofanAssuranceEngagement.................................7-11ScopeoftheFramework................................................................................12-16EngagementAcceptance.........................................................................

3、.......17-19ElementsofanAssuranceEngagement.........................................................20-60InappropriateUseofthePractitioner’sName................................................61Appendix:DifferencesBetweenReasonableAssuranceEngagementsandLim

4、itedAssuranceEngagementsFRAMEWORK280INTERNATIONALFRAMEWORKFORASSURANCEENGAGEMENTSIntroduction1.ThisFrameworkdefinesanddescribestheelementsandobjectivesofanassuranceengagement,andidentifiesengagementstowhichInternationalStandardsonAuditing(ISAs),Internationa

5、lStandardsonReviewEngagements(ISREs)andInternationalStandardsonAssuranceEngagements(ISAEs)apply.Itprovidesaframeofreferencefor:(a)Professionalaccountantsinpublicpractice(“practitioners”)whenperformingassuranceengagements.Professionalaccountantsinthepublicse

6、ctorrefertothePublicSectorPerspectiveattheendoftheFramework.ProfessionalaccountantswhoareneitherinpublicpracticenorinthepublicsectorareencouragedtoconsidertheFrameworkwhenperformingassuranceengagements;1(b)Othersinvolvedwithassuranceengagements,includingthe

7、intendedusersofanassurancereportandtheresponsibleparty;and(c)TheInternationalAuditingandAssuranceStandardsBoard(IAASB)initsdevelopmentofISAs,ISREsandISAEs.2.ThisFrameworkdoesnotitselfestablishstandardsorprovideproceduralrequirementsfortheperformanceofassura

8、nceengagements.ISAs,ISREsandISAEscontainbasicprinciples,essentialproceduresandrelatedguidance,consistentwiththeconceptsinthisFramework,fortheperformanceofassuranceengagements.TherelationshipbetweentheF