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14064-3: 2019 - Coggle Diagram
14064-3: 2019
Requirements
5.1 Pre engagement activities
5.1.1 General
5.1.2 Type of engagement
Kesepakatan dengan klien
Jenis perikatan
LoA
Tujuan
Kriteria
Lingkup
Ambang batas
5.1.3 Level of assurance
Reasonable
Limited
5.1.4 Objectives
5.1.5 Criteria
5.1.6 Materiality thresholds
Kuantitatif / missstatement
Non material
Material: melebihi ambang
Kualitatif / non conformities / ketidaksesuaian
Non material
Material
5.2 VV selection
5.3 VV activities and techniques
5.4 Specific requirements
5.4.1 Komunikasi
5.4.2 Kecukupan bukti
Sufficient
Appropriate
5.4.3 Kesalahan pernyataan yang disengaja
5.4.4 Informasi terdokumentasi
Verifikasi
6.1 Verification planning
6.1.1 Strategic analysis
6.1.2 Risk assessment
6.1.3 Evidence gathering activities
Penelusuran jejak data
Penilaian sistem dan kendali
Penilaian data
Proses agregasi
Penerapan kegiatan
6.1.4 Site visit
6.1.5 Verification plan
6.1.6 Evidence gathering plan
6.1.7 Approval of verification
6.2 Pelaksanaan kegiatan verifikasi
Melaksanakan verifikasi
Melaksanakan EGA sesuai EGP
Menilai perubahan pernyataan
6.3 Penyelesaian
Evaluasi pernyataan GRK
Kesimpulan dan draft opini
Laporan verifikasi
Validasi
Tinjauan Mandiri
Penerbitan opini