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qqyang 发表于 2013-10-9 12:03 
Just an academic discussion, don't be too serious.
You can question whether MA had provided the r ...
yes, not like black/white
CA AAA changed this year, I am not quite good at AAA, but rules are changed re assuance about Prospective FS,
refer to textbook
In Australia, ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial
Information (ASAE 3450), which is effective for engagements commencing on or after 1 July 2013, deals with
engagements that involve corporate fundraisings and/or prospective financial information.
Despite apparent similarities in the topic titles in ASAE 3450 and ISAE 3400, ASAE 3450 has a much broader
scope than ISAE 3400. It also contains mandatory requirements for the assurance practitioner that ISAE 3400
does not. Accordingly, ASAE 3450 states that there is no equivalent ISAE issued by the IAASB.
Level of assurance – under ASAE 3450 para. 8, an assurance practitioner can provide the following types
of assurance on the different types of financial information:
–– Historical financial information – limited or reasonable assurance
–– Pro forma historical financial information – limited or reasonable assurance
–– Prospective financial information assumptions – limited assurance
–– Prospective financial information basis of preparation – limited or reasonable assurance
–– Prospective financial information (overall) – limited assurance
I am very confused about this parts...according to ISAE, cannot provide assuance on PROJECTION, only provide assuance for FORECAST, but according to ASAE, what is "Prospective"? |
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风玲教学日记之三—新学年伊始关于Social skills的一点感想/新增怎样帮孩子培养自信 (2009-2-7) 风玲 
楼主:Aries2012
发表于 2013-10-9 12:03
不过LZ不能保证一定可以解决问题
