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AUASB Staff Guide for Prescribing Assurance and Related Services

The AUASB Staff have published a guide to assist assurance prescribers in drafting assurance requirements which are clear and effective. The guide addresses a number of matters including determining the appropriate scope of an engagement, the different levels of assurance and the options in Australia available to perform engagements.

This guide will be useful when new legislation is being proposed and/or existing legislation is being revised and an assurance engagement is part of these requirements. The guide may also be useful when drafting contracts or other formal agreements where an assurance engagement is required.