We as the inner circle of our ACE Metaphysical Insitute who share with the public As ACO CLUB are chosen as practitioners to meet all practical and general standards in the educational sector.
We are the ACO Association and UFO Association and chosen members to make sure we understand each other.
We can share in educational entertainment and as metaphysicians.
Personally, I uphold the ACO Trust Brand with the ACE Folklife Brand for historical purposes.
We are now going to share a directory of people whom we have personally met and/ or trust on our own radio shows to represent themselves with a truthful photo and biography.
This will keep down the misleading of humans in the cyberspace industry or how we communicate online.
I have set up the American Communications Online as a Professional Communications business.
We want to know that each person we recommend in business as entrepreneurs and practitioners in our spirit science community is trustworthy.
Here are some notes that were taken on another company which shares the Assurance of other associations, corporations, groups, who are known in accounting.
We are known in the spiritual science metaphysical community as radio hosts and journalists.
Some of us do readings as psychic mediums which are joining in the Ascension Age. I will begin pulling in many of our event agents, consultants, and organizers into our social media groups.
We all need to have a web presence along with our social media. For our Professional Independent Entrepreneurs and Independent Contractors who file their own taxes, it is my understanding that if we do not pay them more than $695.00 in one year we do not have to send them any proof of purchase or IRS paperwork.
Please let me know if this is what you understand too?
I am sharing this due to I began a legal banking system for me and my personal friends with a PayPal account as an Independent Contractor.
However, in the future, if we do events together, we shall list us as a social media group with listing our skills and products and services as an Independent Association of ACO Club Members who share in EVENT MANAGERS.
Practice-related considerations By providing external assurance reports practitioners enhance credibility because: • they follow rigorous ethical standards covering independence; • they follow a defined framework and standards which cover the whole assurance engagement; and • they have the relevant skills, having experience in carrying out assurance engagements (the statutory audit is an example), following professional standards, complying with CPD/training requirements and having in place internal quality control procedures. There are frameworks and standards in existence for practitioners that can help them to carry out assurance engagements on non-financial information. Practitioners are encouraged to use the principles in ISAE 3000 to help them perform this work. On receiving a request for a public, external assurance report, practitioners: • consider the motivations and purpose behind the request to ensure that they are able to meet this need; • understand the needs of the users of the non-financial information; • need to be clear about what the information is that they are reporting on and why it is needed; • have agreed criteria by which they can measure it; and • clearly communicate these considerations in their report to help to avoid the creation of different expectations. The same principles equally apply to private forms of external assurance reports. The ICAEW has issued other specific guidance in a number of areas as well as seeking to engage practitioners, business and policymakers on assurance through the Perspectives on assurance series. Perspectives on assurance: Engaging practitioners seeks to help practitioners understand the IAASB International Framework for Assurance Engagements. 3 Because of the very nature of non-financial information, there are, however, a number of practical challenges that practitioners may face when performing assurance engagements. Such issues include wider independence considerations, identifying suitable criteria, obtaining evidence about qualitative or forward-looking information and a wider understanding of users and their needs. While outside the scope of this paper, some of these issues may require further consideration and, going forward, ICAEW will be giving thought to what additional guidance or information may be needed in these areas. It is also important for practitioners to consider their own competence and ability to provide external assurance reports in specific areas, alongside risk management issues. Practitioners need to consider the specialist knowledge that may be needed. The use of multi-disciplinary teams and frameworks might help practitioners to meet these needs. In terms of risk management, the ICAEW Audit and Assurance Faculty has also issued guidance on managing risk and liability on assurance engagements, Technical Release AAF 04/06, Assurance Engagements: Management of Risk and Liability. Practitioners performing assurance engagements are encouraged to refer to this guidance. 3 ISAE 3000 is supported by the International Framework for Assurance Engagements. Existing practices and issues 7 1. Introduction 1.1 Background Stakeholders such as businesses, investors, employees, governments, the voluntary sector and market regulators use information, for example, to make economic and policy decisions. In order to meet these needs entities regularly produce information that is outside the scope of the numerical information provided in accounts. Examples of such information in the UK include environmental and social performance in corporate responsibility reports, management commentaries through the enhanced business review, reports on wider operating data such as reserves, regulatory reports, statements on corporate governance and reports on internal controls. This information is broadly classified as non-financial information and the demand for this type of information appears to be growing, particularly as a result of demands from investors and investment analysts, legal and regulatory changes (eg, the enhanced business review requirements in the UK) and public interest concerns (eg, the conduct of public competitions, quality of service provision and carbon emissions). External assurance4 can play a valuable role in helping to ensure that the non-financial information provided to stakeholders is reliable. This is a dynamic and changing area and this paper seeks to capture current practices. While this has global relevance, this paper draws on experience in the UK. Section 2 of this paper therefore provides some background on the existing practices in reporting and external assurance in the UK. The section starts with corporate responsibility as it is an area that some practitioners might be more familiar with. However, there are other opportunities, for example, within regulatory reporting, that practitioners5 might not be aware of. While external assurance on non-financial information is a developing area, the scope for external assurance reports is likely to grow and there may be potential opportunities for practitioners. Practitioners’ background in auditing means that they might already have some of the skills needed to take advantage of such opportunities. There are also frameworks and standards in existence for practitioners that can help them to perform these types of engagements. There are, however, a number of challenges that practitioners face when providing external assurance reports on non-financial information. Section 3 sets out some practical considerations for practitioners when performing these engagements. 1.2 Key objectives This paper, which is primarily aimed at practitioners, focuses on external assurance on historical and publicly available non-financial information. For the purposes of this paper ‘non-financial information’ includes both numerical (non-financial) and narrative information. The key objectives of this paper are: • to identify the types of non-financial information on which external assurance might be sought; • to consider the external assurance reports currently provided; • to identify and discuss the practical challenges practitioners might face when providing external assurance reports, including the application of the International Auditing and Assurance Standards Board (IAASB) International Standard on Assurance Engagements 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information (ISAE 3000); and 4 External assurance may be described as the provision of an independent opinion by an expert (such as a practitioner) on information prepared by one party for the benefit of another party or parties. 5 For the purposes of this paper, practitioners means professional accountants in public practice, which include chartered accountants. 8 Existing practices and issues • to provide references to practical guidance and standards to help practitioners perform assurance engagements in this area. This paper considers non-financial information in published reports. There are other vehicles, such as press releases, for communicating such information. The obligations on entities regarding the quality of this information would be equally applicable to these communication mechanisms. While this paper discusses the types of non-financial information that might be prepared by businesses, its scope does not extend to prescribing the information or disclosures that should be provided in such reports. We welcome feedback from practitioners or others with an interest in this topic on their experiences of external assurance reports on non-financial information and areas where practitioners would value further guidance. Existing practices and issues 9 2. Existing practices: types of non-financial information and external assurance reports provided 2.1 Current practice The table below summarises the key types of non-financial information and public reports currently in existence in the UK and whether external assurance reports (including audit) are provided in these areas. These are explained in further detail later in this section. Types of non-financial Types of reports information External assurance reports Corporate responsibility Policy and performance Voluntary – disclosure may reports. covering the following be encouraged by trade issues: bodies. • Environmental, for example, Growing demand for carbon emissions. external assurance. • Social. Becoming increasingly • Economic. common for listed and other • Ethical. public interest entities or entities with reputation concerns. Information in the annual • Development and In their audit report, auditors report and accounts, performance of business. are required to state for example: • Fair review and description whether, in their opinion, • The enhanced business of principal risks and the information given in the review/operating and uncertainties facing the directors’ report is consistent financial review. company. with the accounts. • Corporate governance • Environmental, Auditors must also consider statements. employment, social and whether other information in • Non-financial disclosures community issues. the annual report is consistent in the accounts. • Contractual relationships. with the audited accounts. • Corporate governance. External auditors are also • Internal controls. required to review the • Reserve reporting. corporate governance • Research and development statement disclosures in pipelines. relation to 9 out of 48 Combined Code provisions. Auditors are required to audit non-financial disclosures that are in the accounts. Other external assurance work is voluntary and currently there is no established practice of publicly available external assurance in this area. 10 Existing practices and issues Types of non-financial Types of reports information External assurance reports Regulatory reporting. • Demonstration of Regulatory equipment compliance with regulations or Codes of Practice from Demand is based on regulators, for example, the needs of individual the Financial Services regulators and the level Authority (FSA), utility of reliance the regulator regulators, Non- wishes to place on the Governmental Organisations information being provided. (NGOs). • Submission of detailed data in support of regulatory investigations and consultations. Other reports. Other operational information, Demand is based on for example, customer customers or suppliers and satisfaction and quality industry bodies. assurance. There is a whole range of information on which some form of external assurance report might be privately prepared. In certain circumstances and in seeking to manage risk, reporting entities and practitioners might consider that a private report, as opposed to a public report, is more appropriate. While such private reports are not addressed in this paper, the principles and considerations that are relevant to public reports would apply. 2.2 ISAE 3000 In terms of standards for performing these assurance engagements, the IAASB has issued ISAE 3000, which is supported by a framework, the International Framework for Assurance Engagements (the IAASB Framework). An explanation of the IAASB Framework is set out in Perspectives on assurance: Engaging practitioners, one of three papers in a series which has been published by the ICAEW Audit and Assurance Faculty. ISAE 3000 addresses a number of important issues relating to the performance of assurance engagements that are of general relevance to external assurance on non-financial information. ISAE 3000 covers all aspects of an assurance engagement, including engagement acceptance, agreeing the terms of engagement, planning and performing the engagement, using the work of experts, obtaining evidence, considering subsequent events, documentation and preparing the external assurance report. ISAE 3000 is based on the same framework that underpins the IAASB’s International Standards on Auditing (
The Auditing Practices Board (APB) has published a series of Practice Notes which are designed to provide guidance to auditors on the audit. Some of them also touch on the regulatory returns required, for example, Practice Note 20, The Audit of Insurers in the United Kingdom (Revised). 9 An agreed-upon procedures engagement involves performing certain specified procedures on information and reporting factual findings without giving any form of opinion on the implications of the work performed. 16 Existing practices and issues The ICAEW has also issued specific guidance to members on the structure of engagements where reporting to regulators, including • Technical Release Audit 1/01, Reporting to Third Parties; • Technical Release Audit 02/03, New Arrangements for Reporting to the Civil Aviation Authority (CAA) in Connection with the Civil Aviation (Air Travel Organisers’ Licensing) Regulations 1995; • Technical Release Audit 03/03, Public Sector Special Reporting Engagements – Grant Claims; and • Technical Release Audit 05/03, Reporting to Regulators of Regulated Entities. 2.7 Other reports 2.7.1 Types of information In addition to regulatory reporting requirements established by a legal framework as part of a license to operate, many industries have reporting requirements which are an established norm, though they are not a formal legal requirement. Examples include the reporting and audit of circulation figures by media owners or the application of quality assurance standards regarding information security or customer service. Another area where there has been an increasing amount of interest in external assurance is the administration of public competitions and telephone voting.
There is no mandatory requirement to report on this at present but this might change as a result of the number of problems recently experienced in this area and greater public scrutiny. 2.7.2 External assurance Where external assurance is required over such information, the providers may be the industry bodies themselves (as in the case of the Audit Bureau of Circulation), specialist certification agencies (as in the case of quality assurance standards), or others, including practitioners. An entity’s auditors may also sometimes be approached to perform certain supporting agreed-upon procedures, particularly where the information to be disclosed is closely related to financial activity, though they may not be asked to provide the external assurance report. 2.7.3 Relevant assurance standards and frameworks There are no specific assurance frameworks or guidance in place that deal with these types of engagements but practitioners might find ISAE 3000 helpful when performing assurance engagements in these areas. As highlighted above, the ICAEW has also issued guidance to members on the structure of assurance engagements where reporting to certain regulators. Similar principles may be applied to these engagements. The ISO 9000 standards may also provide some useful guidance on quality assurance.
Existing practices and issues 17 3. Practice-related considerations for practitioners Practitioners are well placed to offer external assurance reports on non-financial information. They must, however, compete with other providers of external assurance reports, who might not be bound by the same rigorous standards, training and ethical requirements. When providing external assurance reports practitioners enhance credibility because: • they follow rigorous ethical standards covering independence; • they follow a defined framework and standards (The IAASB Framework and ISAE 3000) which cover the whole assurance engagement; and • they have the relevant skills, having experience in carrying out assurance engagements (the statutory audit is an example), following professional standards and complying with CPD/training requirements. On receiving a request for a public, external assurance report, practitioners firstly need to consider the motivations and purpose behind the request to ensure that they are able to meet this need. It is important for practitioners to understand the needs of the users of non-financial information.
Practitioners need to be clear about what the information is that they are reporting on, why it is needed and they need to have agreed criteria by which they can measure it. These considerations also need to be clearly communicated in their report. There is guidance, such as ISAE 3000, for practitioners to follow when performing assurance engagements on non-financial information but there are a number of challenges and issues for practitioners to consider. 3.1 Independence Stakeholders want credible information they can trust. An expert providing an independent opinion on the reliability of information helps to reinforce trust. Independence is therefore an essential characteristic of assurance engagements.10 Practitioners have clear standards to follow in terms of independence. However, meeting independence requirements can be challenging. In carrying out an assurance engagement, practitioners who are chartered accountants are subject to ethical guidance as laid down by the ICAEW in its ethical code.
The requirements in the ethical code include, among other things, adherence to the Fundamental Principles in all of their professional and business activities as set out in the introduction. When conducting an assurance engagement, there are additional requirements in Independence for Assurance Engagements within the code (Section 290).
This applies to all assurance engagements outside the scope of
These skills can be applied to assurance engagements too. ISAE 3000 addresses certain quality aspects of external assurance, such as the need for appropriate specialist knowledge and skills to be available in the assurance team. As information demands change, practitioners might be asked to carry out different types of assurance engagements that might be outside of their normal skill sets. For example, practitioners have expertise in performing a quantitative assessment of information but are less likely to have experience of performing assurance engagements on qualitative information. Furthermore, it is unlikely that practitioners will have in-depth expert technical knowledge, such as engineering or surveying knowledge, where such expertise is required. Practitioners will need to consider using the work of experts.
They also need to be aware of the work of the internal audit function in entities.
These skills can, however, be developed and the use of multi-disciplinary teams and frameworks can help practitioners to meet these needs. 3.3 Quantitative versus qualitative information Practitioners might have lots of experience in auditing quantitative information but providing external assurance reports on non-financial information brings different challenges. For instance, there is no system of double entry in the same way as for financial information, which can provide an overall control mechanism. Analysis and measurement tools can be immature compared to accounting software. There also tends to be a diverse number of systems being used in terms of data structures and technical platforms.
There is often much more reliance on ‘end user computing’, for example ad hoc queries and spreadsheets, than is common for financial reporting. 3.4 Subjective information In comparison with financial information, established measurement conventions for nonfinancial information, in particular for qualitative information, are not usually available.
This has potential implications for practitioners, which include: • the subject matter can be evaluated from different viewpoints and it might not be possible to establish consistent measurement criteria that is acceptable to all interested parties; and • the subject matter is fundamentally of a subjective nature, for instance the company’s vision for the future, and hence it is impossible to identify suitable criteria. Where different viewpoints exist to evaluate the subject matter, interested parties may not be able to agree on the criteria. In such circumstances, practitioners consider whether the chosen criteria is relevant to the needs of the intended users.
Practitioners include a reference to the criteria used in the external assurance report so as to communicate the basis of the assurance conclusion and they may also attempt to have the intended users or the engagement party acknowledge that the specified criteria are suitable for the intended users’ purposes. Where there are concerns that the subject matter may be fundamentally subjective, practitioners need to consider whether they can accept the engagement.
For example, concerns may arise because there are no suitable criteria that allow consistent measurement. It should be noted that practitioners’ own judgements or personal experience do not qualify as suitable criteria. There may, however, be other services that practitioners can offer that might be helpful for the company and the intended users, for example, an advisory service. Existing practices and issues 19 3.5 Information sourced from third parties Reported information sometimes includes data produced by third parties (eg, retail statistics including footfall and market share, average market prices and costs), which may be combined with data produced by the reporting organisation (eg, revenue per customer).
Practitioners consider whether there are suitable criteria for such externally-produced information, as well as addressing existing standards, control environments and other considerations included in this section, and whether sufficient access or visibility can be gained into the relevant aspects of the third party’s operations.
If practitioners have insufficient access or visibility, they may consider that the associated data should not form part of the scope of the assurance engagement and nor should any data in combination with it. Third parties may have an external assurance report on their operations in place which may address some of practitioners’ information requirements.11 3.6 Suitability of criteria and obtaining sufficient appropriate evidence It might be difficult to find suitable criteria by which to measure the information provided in the report. According to ISAE 3000, without suitable criteria, practitioners are unable to perform the engagement. Quantitative data tends to have clear criteria to measure against. However, non-financial information might be qualitative in nature, and suitable criteria might therefore be difficult to identify.
Perspectives on assurance:
Engaging practitioners provides more information and guidance on criteria. It highlights the importance of clearly communicating the criteria of any evaluation to the users. By communicating why and how the conclusion is reached, practitioners are providing support for the basis of their conclusion. If such a basis is missing or unclear to users, there is a risk that the conclusion may be misunderstood or even considered to be misleading. Obtaining sufficient appropriate evidence to give an opinion is also more difficult. There is less opportunity for third-party verification (eg, bank reconciliations and letters and debtors/creditors reconciliations) and generally much less availability of documentation to vouch against than with a statutory audit. There is also a general lack of comparability and external reference points to support analytical review. Another practical consideration for practitioners is that of materiality. Materiality helps practitioners determine the nature, timing, and extent of work procedures needed to arrive at a conclusion but deciding materiality can be a challenge when performing an assurance engagement on non-financial information. How should materiality be defined for information that might be unfamiliar to practitioners? Materiality needs to be assessed based on the factors that might influence the decisions of users of the information. Where users have been defined and consulted by the responsible party (the preparer of information), practitioners are likely to find it easier to understand and assess the factors that might influence their decisions. If no consultation has taken place or there are too many users, then practitioners will need to use their professional judgement to determine what will affect the users’ decision making and whether they have enough information to be able to reach a conclusion.12 Practitioners need to ensure that their external assurance report is consistent with the entity’s report and that both reports are meaningful when read together. The clarity and structure of the report prepared by entities are practical considerations for practitioners. 3.7 Identifying and understanding the intended users ISAE 3000 emphasises the importance of understanding who the intended users are and their needs but defining and managing users might be difficult, particularly in circumstances where the reporting information is going to be freely accessible on an entity’s website. Where an assurance report may be received by a range of persons who are not party to the engagement, and while the reporting accountants may not intend to assume responsibility to others who are not party to the engagement, legal actions from such other parties may 11 For instance, a report issued under Technical Release AAF 01/06, Assurance Reports on Internal Controls of Service Organisations Made Available to Third Parties, Technical Release AAF 02/07, A Framework for Assurance Reports on Third Party Operations or SAS 70. 12 See Perspectives on assurance: Engaging practitioners, ICAEW, 2007 and Perspectives on assurance: Engaging policy makers, ICAEW, 2007 for a more detailed discussion of this. 20 Existing practices and issues nonetheless occur. Practitioners therefore need to apply appropriate engagement acceptance procedures in order to assess the risks associated with taking on a particular engagement and accordingly whether to do so and, if so, on what terms. Where practitioners do accept such an engagement, suitably rigorous internal risk management policies are applied to manage any increased level of risk (see Technical Release AAF 04/06, Assurance Engagements: Management of Risk and Liability). 3.8 Standards There is a lack of consistent standards or guidance, both at the level of technical definitions and disclosure, being used for external assurance on non-financial information. As we have already seen, this is particularly evident in the area of corporate responsibility. Industry consensus is beginning to develop in some sectors although standards may not be universally applied and can be high level. While ISAE 3000 is a standard that can be applied to all assurance engagements and could therefore be used to help ensure consistency of reporting and comparability, the standard presumes that the provider of the external assurance report is a practitioner, a professional accountant in public practice. We know, however, that there are a number of other providers of ‘external assurance’ reports. There are also different legal and regulatory considerations to take account of, for example, the UK Listing Authority rules. In applying ISAE 3000, practitioners must also be mindful of these specific requirements. 3.9 The control environment While in financial reporting the management assessment of internal controls and its external examination as part of an audit has become part of standard practice, the procedures over the preparation of non-financial information are comparatively less formalised. Internal controls related to non-financial business activities and operations are not always well monitored or documented and may not be as robust as those related to financial reporting. Accordingly, at the planning stage of the engagement, practitioners consider how they will obtain evidence that the information on which they will be expressing an opinion is sufficiently reliable for that purpose. As with the audit of financial information, the extent of substantive testing required will normally be reduced if there are effective internal controls which can be tested and relied upon. Furthermore, in some business activities, such as financial and accounting services and information technology in particular, there is a high level of interest as these services are often outsourced. In these areas, there may be specific assurance engagements to consider the design and operation of internal controls as covered in Technical Release AAF 01/06, Assurance Reports on Internal Controls of Service Organisations Made Available to Third Parties. 3.10 Reporting timetable A further complication to providing external assurance reports on non-financial information can be the fact that there is often a real time or short timescale-reporting requirement. Compared with the work required for the statutory audit, the lead-time for assurance engagements on non-financial information might be much shorter. For example, practitioners might be asked to report on the results of a telephone vote for a public competition. Practitioners need to carefully consider what they are being asked to report on, the risks involved and the type of conclusion that they might be able to give in the circumstances. These issues impact on the types of external assurance engagement that can be provided. While outside the remit of this paper, we believe that these issues require further consideration. Going forward, ICAEW will be giving thought to what additional guidance or information may be needed in these areas. We are keen to receive feedback on the experiences of practitioners or others who have an interest in this topic and whether there are other issues not addressed here where practitioners think there is scope for more guidance. Existing practices and issues 21 4. Conclusions and future developments Businesses increasingly wish to ensure that the information they are making publicly available is credible and fit for purpose. Stakeholders want to be confident about the quality of information presented to them. They use various means to gain the comfort they need over the information presented, including external assurance. This paper identifies corporate responsibility as a particularly visible area where there is current demand for external assurance. More and more entities (particularly public interest entities) are publishing information on corporate responsibility and as a result the number of external assurance reports is growing in this area. Practitioners performing these engagements generally use ISAE 3000 (alongside other guidance, such as AA1000AS) to help them to structure and perform engagements and deliver external assurance reports in these areas. Other providers of external assurance reports may just use AA1000AS or no standards at all when carrying out these services. There are, therefore, a wide variety of reports in the market place in this area. Other than the need for auditors to meet their responsibilities in terms of consistency of information in the accounts, there is currently no statutory requirement or significant demand for public external assurance reports on non-financial information in the business review or corporate governance statements. Practitioners provide external assurance reports on non-financial regulatory information, which is provided to regulators. The type of work carried out and reports provided are often predetermined by the regulatory bodies, though other guidance (eg, guidance issued by the ICAEW and referred to in this paper) might exist in specific areas to help practitioners. In other areas, the demand for external assurance on publicly available non-financial information appears to be limited currently but again this could grow in response to recent market and regulatory changes, such as greater public scrutiny of public competitions and telephone voting and greater reporting on carbon emissions. There is also demand for private assurance reports to entities over published information even where there is not currently a requirement or expectation of external assurance. The use and value of external assurance reports might change if stakeholders were to lose confidence in the quality of information being presented by entities. This could potentially occur where information was later proved to be inaccurate. Errors in publicly available non-financial information, which affect investor perceptions, could lead to an increase in demand for external assurance. The value of external assurance is, therefore, likely to grow as more non-financial information is published. Practitioners’ background in auditing means that they might already have some of the skills needed to take advantage of these opportunities and those that already exist in the areas of external assurance on corporate responsibility. Practitioners can use the principles in ISAE 3000 to help them perform this work. The same principles equally apply to private forms of external assurance reports. Because of the very nature of non-financial information, practitioners need, however, to be aware of the practical challenges that they may face when performing assurance engagements, such as independence considerations, the potential need for specialist knowledge, identifying suitable criteria, obtaining evidence about qualitative or forward looking information and understanding users and their needs. While outside the scope of this paper, some of these issues may require further consideration and, going forward, ICAEW will be giving thought to what additional guidance or information may be needed in these areas. We welcome feedback from practitioners or others with an interest in this topic on their experiences of external assurance reports on non-financial information and areas where practitioners would value further guidance. 22 Existing practices and issues Appendix 1 – Key elements of an assurance report under ISAE 3000 • A title indicating that the report is an independent assurance report • An addressee • Identification and description of the subject matter (information) • Identification of the criteria used • Where applicable, a description of any significant inherent limitation associated with the evaluation/measurement of the subject matter against the criteria: • Where relevant, a statement restricting the use of the assurance report to specific users or a specific purpose • A statement to identify the responsible party and explain the respective responsibilities of the responsible party and practitioners • Reference to relevant International Standards on Assurance Engagements • A summary of the work performed • The practitioners’ conclusion • The assurance report date • Details of the practitioners (the name of the firm/practitioner and the location of the office performing the engagement) Existing practices and issues 23 Appendix 2 – References AccountAbility AA 1000, Assurance Standard, 2003 www.accountability.org.uk Accounting Standards Board Reporting Statement, The Operating and Financial Review, 2006 www.frc.org.uk/asb Auditing Practices Board International Standard on Auditing (UK and Ireland) 545, Auditing Fair Value Measurements and Disclosures www.frc.org.uk/apb International Standard on Auditing (UK and Ireland) (ISA (UK and Ireland)) 720, Other Information in Documents Containing Audited Financial Statements www.frc.org.uk/apb Practice Note 20, The Audit of Insurers in the United Kingdom (Revised) www.frc.org.uk/apb Institute of Chartered Accountants in England and Wales ICAEW Code of Ethics, 2006www.icaew.com/ethics Perspectives on assurance: Engaging business, Perspectives on assurance: Engaging policy makers, Perspectives on assurance: Engaging practitioners, 2007 www.icaew.com/aaf Technical Release AAF 02/07, A Framework for Assurance Reports on Third Party Operations, 2007 www.icaew.com/aaf Technical Release AAF 01/06, Assurance Reports on Internal Controls of Service Organisations Made Available to Third Parties, 2006 www.icaew.com/aaf Technical Release AAF 04/06, Assurance Engagements: Management of Risk and Liability, 2006. www.icaew.com/aaf Technical Release Audit 05/03, Reporting to Regulators of Regulated Entities, 2003 www.icaew.com/aaf Technical Release Audit 03/03, Public Sector Special Reporting Engagements – Grant Claims, 2003 www.icaew.com/aaf Technical Release Audit 02/03, New Arrangements for Reporting to the Civil Aviation Authority (CAA) in Connection with the Civil Aviation (Air Travel Organisers’ Licensing) Regulations 1995, 2003 www.icaew.com/aaf Technical Release Audit 1/01, Reporting to Third Parties, 2001 www.icaew.com/aaf Technical Release ITF 01/07, Assurance Reports on the Outsourced Provision of Information Services and Information Processing Services, 2007www.icaew.com/itfac 24 Existing practices and issues International Auditing and Assurance Standards Board International Framework for Assurance Engagements, 2004 www.ifac.org/Guidance International Standard for Assurance Engagements 3000, Assurance Engagements other than
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