Elements of an assurance engagement: This section identifies and

discusses five elements assurance engagements performed by

practitioners exhibit: a three party relationship, a subject matter, criteria,
evidence and an assurance report. It explains important distinctions
between reasonable assurance engagements and limited assurance
engagements (also outlined in the Appendix). This section also
discusses, for example, the significant variation in the subject matters of
assurance engagements, the required characteristics of suitable criteria,
the role of risk and materiality in assurance engagements, and how
conclusions are expressedElements of an assurance engagement: This section
identifies and
discusses five elements assurance engagements performed by
practitioners exhibit: a three party relationship, a subject matter, criteria,
evidence and an assurance report. It explains important distinctions
between reasonable assurance engagements and limited assurance
engagements (also outlined in the Appendix). This section also
discusses, for example, the significant variation in the subject matters of
assurance engagements, the required characteristics of suitable criteria,
the role of risk and materiality in assurance engagements, and how
conclusions are expressedElements of an assurance engagement: This section
identifies and
discusses five elements assurance engagements performed by
practitioners exhibit: a three party relationship, a subject matter, criteria,
evidence and an assurance report. It explains important distinctions
between reasonable assurance engagements and limited assurance
engagements (also outlined in the Appendix). This section also
discusses, for example, the significant variation in the subject matters of
assurance engagements, the required characteristics of suitable criteria,
the role of risk and materiality in assurance engagements, and how
conclusions are expressedElements of an assurance engagement: This section
identifies and
discusses five elements assurance engagements performed by
practitioners exhibit: a three party relationship, a subject matter, criteria,
evidence and an assurance report. It explains important distinctions
between reasonable assurance engagements and limited assurance
engagements (also outlined in the Appendix). This section also
discusses, for example, the significant variation in the subject matters of
assurance engagements, the required characteristics of suitable criteria,
the role of risk and materiality in assurance engagements, and how
conclusions are expressedElements of an assurance engagement: This section
identifies and
discusses five elements assurance engagements performed by
practitioners exhibit: a three party relationship, a subject matter, criteria,
evidence and an assurance report. It explains important distinctions
between reasonable assurance engagements and limited assurance
engagements (also outlined in the Appendix). This section also
discusses, for example, the significant variation in the subject matters of
assurance engagements, the required characteristics of suitable criteria,
the role of risk and materiality in assurance engagements, and how
conclusions are expressed