Intended users of assurance
Intended users are the person, persons, organisation or group for whom the practitioner prepares an assurance report. Their information needs help determine the engagement’s purpose and relevant criteria. The responsible party and engaging party may also be intended users, depending on the engagement.
Worked example
A practitioner issues an assurance report for investors who will use the entity’s sustainability information.
Common mistake
Intended users are not necessarily every person who later reads the report, and they need not have identical information needs.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |