The practitioner to comply with Par

The practitioner to comply with Parts A and B of the Code of Ethics for Pr ofessional
Accountants issued by the I nternational Ethics Standards Board for Accountants (the IESBA
Code) related to assurance engagements, or other professional requirements, or requirements
imposed by laws or regulations, that are at least as demanding (see paragraph 16);
(b) The engagement partner: to be a member of a firm that applies I SQC 1,
4
or other professional
requirements, or requirements in laws or regulations, that are at least as demanding as ISQC
1; to have specialist knowledge and competence in assurance skills and techniques
developed through extensive training and practical application; and to have sufficient
competence in the underl y ing subject matter and its measurement or evaluation to accept
responsibility for the assurance conclusion (see paragraph 25(a)-(c));
(c) A statement in the assurance report that the practitioner who is performing the engagement is a
member of a firm that is subject to I SQC 1, other professional requirements, or requirements
in laws or regulations that are at least as demanding as I SQC 1 (see paragraph 60(i));
http://www .ifac.org/ComplianceProgram/.
(d) A statement in the assurance report that the practitioner complies with the independence and
other ethical requirements of the IESBA Code, or other professional requirements, or
requirements imposed by laws or regulations, that are at least as demanding as Parts A and B
of the IESBA Code related to assurance engagements (see paragraph 60 (j)); and
The proposed ISAE 3000 acknowledges that it is premised on the basis of (a) and (b) above. I t
explains that if a competent practitioner other than a profession accountant in public practice
chooses to represent compliance with this or other I SAEs, it is important to recognize that I SAE
3000 includes requirements that reflect this premise (see paragraph 2 and 3).
Guidance to Enhance the Consistent Application of Proposed ISAE 3000
Proposed I SAE 3000 is written in the context of a wide array of underl ying subject matters and
4
ISQC 1, Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other
Assurance and Related Services Engagements
11
EXPLANA TORY MEMORANDUM
engagement circumstances. Some such engagements are already being performed, for example,
assurance on statements about the effectiveness of internal control. Others, however , are at
present only developing, for example possible future engagements addressing integrated reporting
or corporate social responsibility reporting.
The Appendix of proposed ISAE 3000 introduces material that illustrates the roles related to an
assurance engagement. It describes the range of possible relationships between the responsible
party , the measurer or evaluator , the engaging party , the practitioner and the intended users.
In addition, the application material in proposed ISAE 3000 includes additional guidance
elaborating on the meaning of ―assurance skill and techniques,‖ which are essential to the
definition of practitioner (see paragraph A8). Guidance is also provided on the application of
materiality in an assurance engagement, particularly with respect to qualitative information (see
paragraphs A84-A91).

Kết quả (Anh) 1:

The practitioner to comply with Parts A and B of the Code of Ethics for Pr ofessional Accountants issued by the I International Ethics Standards Board for Accountants (IESBA the Code) related to assurance engagements, or other professional requirements, or requirementsimposed by laws or regulations, that are at least as demanding (see paragraph 16);(b) The engagement partner: to be a member of a firm that applies I SQC 1,4 or other professionalrequirements, or requirements in laws or regulations, that are at least as demanding as ISQC1; to have specialist knowledge and competence in assurance skills and techniquesdeveloped through extensive training and practical application; and to have sufficientcompetence in the subject matter and its ing y underl measurement or evaluation to accept responsibility for the assurance conclusion (see paragraph 25 (a) – (c));(c) A statement in the assurance report that the practitioner who is performing the engagement is aMember of a firm that is subject to I SQC 1, other professional requirements, or requirementsin laws or regulations that are at least as demanding as I SQC 1 (see paragraph 60 (i));http://www. ifac.org/ComplianceProgram/.(d) A statement in the assurance report that the practitioner complies with the independence andother ethical requirements of the IESBA Code, or other professional requirements, or requirements imposed by laws or regulations, that are at least as demanding as Parts A and Bof the IESBA Code related to assurance engagements (see paragraph 60 (j)); andThe proposed ISAE 3000 acknowledges that it is premised on the basis of (a) and (b) above. I t explains that if a competent practitioner other than a profession accountant in public practice chooses to represent compliance with this or other I SAEs enhancements, it is important to recognize that I SAE3000 includes requirements that reflect this premise (see paragraph 2 and 3).Guidance to Enhance the Consistent Application of Proposed ISAE 3000Proposed I SAE 3000 is written in the context of a wide array of underl ying subject matters and 4ISQC 1, Quality Controls for Firms» that Perform Audits and Reviews of Financial Statements, and OtherAssurance and Related Services Engagements 11EXPLANA TORY MEMORANDUMengagement circumstances. Some such engagements are already being performed, for example, assurance on statements about the effectiveness of internal control. Others, however, are at present only developing, for example possible future engagements addressing integrated reportingor corporate social responsibility reporting.The Appendix of proposed ISAE 3000 introduces material that illustrates the roles related to an assurance engagement. It describes the range of possible relationships between the responsible party, the measurer or evaluator, the engaging party, the practitioner and the intended users.In addition, the application proposed ISAE 3000 includes printed material additional guidance elaborating on the meaning of assets — assurance skill and techniques, ‖ which are essential to the definition of practitioner (see paragraph A8). Guidance is also provided on the application of materiality in an assurance engagement, particularly with respect to qualitative information (see paragraphs A84-A91).