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CA/Audit Statements: Difference between revisions
→Providing Auditor Qualifications: Removed requirement to disclose insurance carrier
(Moved content of the ALV section to https://www.ccadb.org/cas/alv) |
(→Providing Auditor Qualifications: Removed requirement to disclose insurance carrier) |
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** Credentials, Designations, or Certifications (e.g. CPA, CISA, CITP, CISSP, CCSP/CCA/CCP, etc.) | ** Credentials, Designations, or Certifications (e.g. CPA, CISA, CITP, CISSP, CCSP/CCA/CCP, etc.) | ||
* How the Audit Team and team members are bound by law, regulation or professional standards to render an independent assessment of the CA (e.g.https://pub.aicpa.org/codeofconduct/Ethics.aspx# 0.300.050 Objectivity and Independence; CPA Canada, Rule 204; or Annex A of ETSI EN 319 403/403-1, respectively) | * How the Audit Team and team members are bound by law, regulation or professional standards to render an independent assessment of the CA (e.g.https://pub.aicpa.org/codeofconduct/Ethics.aspx# 0.300.050 Objectivity and Independence; CPA Canada, Rule 204; or Annex A of ETSI EN 319 403/403-1, respectively) | ||
* Whether the Audit Team relied on any third-party specialists or affiliate audit firms, and if so, their names and where they performed services. | * Whether the Audit Team relied on any third-party specialists or affiliate audit firms, and if so, their names and where they performed services. | ||