(b) If so, whether additional explanation in the assurance report can mitigate possible misunderstanding.
(a) Whether intended users might misunderstand the assurance conclusion and In these circumstances, the practitioner shall evaluate: In some cases, law or regulation of the relevant jurisdiction prescribe the layout or wording of the assurance report.
If the engaging party imposes a limitation on the scope of the practitioner’s work in the terms of a proposed direct engagement such that the practitioner believes the limitation will result in the practitioner disclaiming a conclusion on the underlying subject matter, the practitioner shall not accept such an engagement as an assurance engagement, unless required by law or regulation to do so. Failure to achieve an objective in a relevant CSAE represents a significant matter requiring documentation in accordance with paragraph 82 of this CSAE.Ģ8. If an objective in this CSAE or a relevant subject-matter-specific CSAE cannot be achieved, the practitioner shall evaluate whether this requires the practitioner to modify the practitioner’s conclusion or withdraw from the engagement (where withdrawal is possible under applicable law or regulation).
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