FINANCE · BUSINESS AND COMPETITION|accounting
- dearbhú iontaofachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- assurance engagement | assurance type engagement
- en
- Definition "engagement in which an audit or assurance practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users of an assurance report (other than the responsible party) about the outcome of the measurement or evaluation of an underlying subject matter against criteria" Reference "Council-EN based on:- International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information (6.4.2022), International Auditing and Assurance Standards Board (IAASB), December 2013- Deloitte, 'IAASB issues standard on a broad range of assurance engagements' (1.8.2023), 10 December 2013- Framework for Assurance Engagements (1.8.2023), Australian Government, Auditing and Assurance Standards Board, June 2014"
- Comment "Note that there is a separate, narrower entry for this concept when carried out by the European Court of auditors (see assurance engagement).The previous version of the Framework defined an assurance engagement as one in which an accounting practitioner expresses a conclusion, and did not mention that purpose of the engagement is to obtain sufficient appropriate evidence for that purpose."
- mission de certification | mission d'expression d'assurance | mission d'assurance
- fr
- Definition Mission confiée à un professionnel comptable à qui l'on demande de délivrer une communication écrite dans laquelle il exprime une conclusion visant à fournir un certain niveau d'assurance relativement à des informations ou à d'autres éléments dont la responsabilité incombe à autrui. Reference "TERMIUM Plus, http://www.termium.com/tpv2alpha/alpha-fra.html?lang=fra&i=&index=ent&__index=ent&srchtxt=assurance+engagement (10.9.2012)"