Interactive BPP books for September 2026 exams, recommended by OpenTuition.
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There are five elements of Assurance Engagement:
1. The subjuect Matter (e.g Financial Statements)
2. The Three main parties
a. The person responsible for preparing the subject matter
b. The assurance provider who will check the subject matter and give assurance
c. The intended user (e.g Shareholders)
3. The report by the assurance provider
4. Standards used to check the subject matter
5. Level of assurance provided ( Positive or Negative)
