Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

limitations in the report itself then the assurance provider may refer to these inthe assurance statement, rather than repeating them.4.2.6 DocumentationStandard audit practice, as well as common sense, requires retention of allrelevant documents that are needed to substantiate the findings andconclusions in the assurance statement. Confidentiality and security areimportant considerations in storing these documents for future reference.4.2.7 Considering subsequent eventsThe assurance provider should consider the effect on the subject matterinformation and on the assurance statement of events up to the date of theassurance report. There is a need to be clear about the timing and dates of theassurance process and statement. The extent of consideration of subsequentevents depends on the potential for such events to affect the subject matterinformation and to affect the appropriateness of the practitioner’s conclusion.Consideration of subsequent events in some assurance engagements may not berelevant because of the nature of the subject matter.4.3 Reporting by the Assurance provider4.3.1 Assurance statementAA1000AS does not prescribe the language to be used in a statement. Howeverto promote a level of consistency and comparability it does set downrequirement for the information in the statement. An assurance provider is notlimited by the minimum requirements in AA1000AS (2008). The purpose of thestatement is to provide assurance. The assurance provider keeps the audiencein mind and provides a statement that is clear, concise and meaningful.A best practice assurance statement could include the following information:• title,• intended users of the assurance statement,26 September, 2009