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1043 Assurance Skills and Techniques
Sep-2015
Overview
This section introduces the concept of assurance skills and techniques and how their application is necessary in planning and performing an engagement.
OAG Guidance
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.