ASAE 3100 Compliance Engagements (AUASB, December 2022)
Obtaining and evaluating evidence – ASAE 3100 Compliance Engagements (AUASB, December 2022)

ASAE 3100 Compliance Engagements (AUASB, December 2022) p49-50: Paragraphs 49 and 50 Evaluating instances of non-compliance

The practitioner must accumulate instances of non-compliance found by the entity and the practitioner, other than clearly trivial ones, to conclude on the statement (attestation) or directly (direct), and must assess individually and in aggregate whether the non-compliance is material.

Maintained by Gerard Blokdyk

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