ASAE 3100 Compliance Engagements (AUASB, December 2022)
Conclusion and assurance report – ASAE 3100 Compliance Engagements (AUASB, December 2022)

ASAE 3100 Compliance Engagements (AUASB, December 2022) p60-61: Paragraphs 60 and 61 Modified conclusions and scope limitations

If the compliance activity fell short of the requirements across the period or at the date, or enough appropriate evidence cannot be gathered, the conclusion must be modified and the report must clearly describe all reasons. When a scope limitation arises, the practitioner tries alternative procedures; if the limitation remains, the conclusion is qualified for the effects it could have had, or disclaimed if the effects are material and pervasive.

Maintained by Gerard Blokdyk

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