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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
