* Elements of Assurance Engagements * Basics of Other Standards ° ISAE ° ISRE * ISRS mp £ ZEEANOTES nearpeer.org Auditing Framework ISA ISRE (2400 & 2410) ISAE IsQc ISRS WV PWNr mp £ AEANOTES nearpeer.orgComponents of Assurance = Subject Matter (Financial Statements) = Criteria (Framework) = Evidence = Report (Opinion) = 3 Party Relationship * service provider (Practitioner) * Responsible persons * Intended users £ I ICANOTES -& nearpeer.org Level of Assurance = Absolute assurance = Reasonable assurance = Limited assurance = High level assurance = Moderate Assurance = I ZICANOTES zB nearpeer.org2400 2410 3000 3400 4400 4410 Important Para 2400 VS 2410 Para 48 Para 3,4,15,17,21,Appendix Para 10,24,69 Para 2,4,5,9,13,16,27-32 Paral & 18 Para 1, 5, 6, 17, 24, 29-40 mp nearpeer.org ICAP Study Text Important Topics Page 36 Guidelines for Money Laundering Page 54 Summary of Code of Ethics Scenarios Page 122 IASB Quality Framework Page 254 Accounting consideration for Auditor Page 311 Joint Audits Chapter 11 &12 Summary of Standards Page 405 Form 35A Page 443 Current Issues £ i ‘CANOTES nearpeer.org