1. Three party relationship
1.1. practitioner
1.2. responsible party
1.3. intended users
2. appropriate subject matter
2.1. forms
2.1.1. non financial performance or conditions
2.1.2. financial performance or conditions
2.1.3. physical characteristics
2.1.4. systems and processes
2.1.5. behavior
2.2. characteristics
2.2.1. quali vs quanti
2.2.2. obj vs subj
2.2.3. historical vs prospective
2.2.4. relates to a point in time or covers a period
3. suitable criteria
3.1. types
3.1.1. formal
3.1.2. established
3.1.3. specifically developed
3.1.4. formal
3.1.5. less formal
3.2. characteristics
3.2.1. reliability
3.2.2. understandability
3.2.3. neutrality
3.2.4. completeness
3.2.5. relevance
4. sufficient appropriate evidence
4.1. considerations
4.1.1. quantity of evidence (sufficiency)
4.1.2. quality of service (appropriateness)
4.1.3. materiality
4.1.4. assurance engagement risk
4.1.4.1. components
4.1.4.1.1. risk of material misstatements
4.1.4.1.2. inherent risk
4.1.4.1.3. control risk
4.1.4.1.4. detection risk
4.1.5. cost benefit consideration
4.1.6. professional skepticism
4.2. generalizations about reliability of evidence
4.2.1. external vs internal
4.2.2. effective internal control
4.2.3. directly vs indirectly obtained by the practicioner
4.2.4. written vs oral representations
4.2.5. original vs reproduced copies
5. written assurance report (conclusion)
5.1. types of opinion
5.1.1. unmodified or unqualified
5.1.2. qualified
5.1.3. adverse
5.1.4. disclaimer of opinion
5.2. levels and forms of assurance
5.2.1. reasonable assurance engagement
5.2.2. limited assurance engagement
5.3. assurance engagement as to structure
5.3.1. attestation engagements
5.3.1.1. audit
5.3.1.2. review
5.3.2. direct engagements