To Which Type of Assurance Engagement Does the Umbrella Standard

question 37

Multiple Choice

To which type of assurance engagement does the umbrella standard ASAE 3000 (ISAE 3000) 'Assurance Engagements other than Audits and Reviews of Historical Financial Information' not apply?

• A)A performance audit on a government department.
• B)A review of a half-yearly financial report.
• C)A limited assurance report on the effectiveness of internal control.
• D)ASAE 3000 applies to all of A-C.

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Definitions:

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The initial meeting or encounter, often referring to therapy, counseling, or any structured professional interaction.