Page 7 - AA Integrated Workbook STUDENT 2018-19
P. 7
Introduction to assurance
Elements of assurance
An assurance engagement is one in which a practitioner expresses a
conclusion designed to enhance the degree of confidence of the
intended users other than the responsible party about the outcome of
the evaluation or measurement of a subject matter against criteria.
1.1 Key elements
3 Party Involvement
Subject Matter
Suitable Criteria
Evidence
Written Assurance
Report
3
