Therefore, the practitioner accepts an assurance engagement only where the practitioner’s preliminary knowledge of the engagement circumstances indicates that the practitioner: properly discharging their contractual, legal, regulatory or professional responsibilities.acting in accordance with the ethical and other professional standards expected of a professional service provider and.When accepting an engagement, it is important that practitioners take the necessary steps to ensure quality and appropriately manage the engagement as a professional service. Explicit in terms of what will and what will not be done including any known limitations in scope.Specific to the client and the subject matter.The engagement letter is the document that the client and the practitioner agree on as the basis for the engagement. There is a public expectation, and an ethical requirement as an ICAEW Chartered Accountant, to deliver the assurance engagement with integrity, with respect to professional standards and guidelines and to the required standard of quality. In the same way that a comprehensive understanding of assurance is required for the appropriate scoping of the engagement, there is a critical requirement for the practitioner to be appropriately versed and experienced in assurance to deliver the assurance engagement. With the scope and structure of the assurance engagement established, the next stage for consideration by the practitioner is the execution of the assurance engagement.
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