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1043 Assurance Skills and Techniques
This section introduces the concept of assurance skills and techniques and how their application is necessary in planning and performing an engagement.
CPA Canada Assurance Standards
Performance Audit, Special Examination, and Other Assurance Engagements
Characteristics of the Engagement Partner
CSAE 3001.35 The engagement partner shall:
(b) Have competence in assurance skills and techniques developed through extensive training and practical application; and (Ref: Para. A59)
CSAE 3001.43 The practitioner shall apply assurance skills and techniques as part of an iterative, systematic engagement process.
Assurance Skills and Techniques (Ref: Para. 14(b))
CSAE 3001.A11 Assurance skills and techniques include:
The assurance skills and techniques demonstrated by an auditor are distinct from the auditor’s expertise in the underlying subject matter of any particular assurance engagement, or its measurement or evaluation. Assurance skills and techniques include those of planning, evidence gathering, evidence evaluation, communication, and reporting.
Assurance skills and techniques are separate from any areas of expertise such as forensic auditing and are normally acquired through training and practical application. They are demonstrated through an iterative and systematic process on an engagement.