Clarifying the terms Audit and Assurance

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PaulM Paul Meredith (Member since: 4/07/2010 12:05:45 AM)
I am the Head of Professional Standards at the Institute, a chartered accountant and a former suburban practitioner.

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470624
18/07/2012 1:19:14 AM Elaine Tan said:

I do agree that this circular should reach a wider audience, also not listed in your blog would be other professionals (beyond non-assurance practitioners, i.e. not necessarily accountants) that do conduct agreed-upon-procedures. It would be useful if they are given a nudge to read through ASRS 4400 to appreciate better how the results of their work can be utilised/perceived and to set those expectations clear upfront and not to form a conclusion/opinion within their reports.

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