Direct assurance engagement
In a direct assurance engagement, the practitioner measures or evaluates the underlying subject matter against criteria and presents the resulting subject matter information as part of, or accompanying, the assurance report. The responsible party remains responsible for the underlying subject matter.
Worked example
A practitioner independently assesses a specified control system against stated criteria and includes the result with the assurance report.
Common mistake
Direct assurance does not mean that the responsible party has no responsibility for the subject matter.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |