Assurance Audit NBC TO 3000

DIFFERENT AUDIT AND REVIEW ASSURANCE WORK

The purpose of this work is to establish basic principles and essential procedures, in addition to providing guidance to independent auditors, to carry out assurance work (also known to professionals in the field as "Assurance" work) other than audit or review of historical financial information, which are subject to specific rules.

The work of Reasonable Assurance and work of Limited Assurance to differentiate between two types of assurance work that the independent auditor can perform.

The work objective of Reasonable Assurance is to reduce the risk of work to an acceptably low level, considering the circumstances of the work, so that it can serve as a basis for the independent auditor to issue its conclusion in the positive way.

The objective of Limited Assurance work is to reduce the risk of work to an acceptable level in the circumstances, but at a higher level of risk than in Reasonable Assurance work, to support the conclusion of the independent auditor in a negative form, that is, the independent auditor concludes that he is not aware of any relevant modifications that should be made to the information subject to Limited Assurance.