International framework for assurance engagements英文资料.pdfVIP

INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS (Effective for assurance reports issued on or after January 1, 2005) CONTENTS Paragraph Introduction 1-6 Definition and Objective of an Assurance Engagement 7-11 Scope of the Framework 12-16 Engagement Acceptance 17-19 Elements of an Assurance Engagement 20-60 Inappropriate Use of the Practitioner’s Name 61 Appendix: Difference