Appendix 2.3 flowchart

Flowchart to assist in determining whether additional work is of an assurance nature.

From Appendix 2.2

1. Does the additional work fall within the plain English meaning of assurance? (Refer to AG 600.8.5)

  • If YES, proceed to step 2
  • If No, do not carry out the additional work.

2. Is the ASP independent of the subject matter of the engagement? That is, the ASP has no role in creating, developing or otherwise taking responsibility for the subject matter.

  • If YES, proceed to step 3
  • If No, do not carry out the additional work.

3. Is there generally accepted or agreed criteria against which to benchmark the subject matter?

  • If YES, proceed to step 4
  • If No, do not carry out the additional work.

4. Does ASP have the necessary competence to carry out the engagement?

  • If YES, proceed to step 5
  • If No, do not carry out the additional work.

5. Will the ASP issue a report following completion of the work?

  • If YES, return to Appendix 2.2.
  • If No, do not carry out the additional work.