Independence and fit
Independence considerations, conflicts and engagement acceptance requirements are assessed before assurance work begins.
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About AT&F
Quality and standards
Confidence starts before the work does.
For AT&F, quality is not a final review step. It begins with deciding whether the work is appropriate, then carries through planning, evidence, supervision, review, release and learning.
The quality disciplines
A consistent way to make professional work dependable.
These disciplines reflect the firm's quality-management and SOC-engagement approach in plain language. They give clients visibility into the thinking behind the engagement, while allowing the engagement team to tailor the work to the facts.
- 01
Accept work responsibly
Before an assurance engagement proceeds, the team considers the purpose, intended users, scope, independence, competence, capacity and whether the facts support acceptance. A completed enquiry is not an acceptance decision.
- 02
Plan around the actual risks
The proposed scope, responsibilities, timetable, systems, information needs and review points are defined around the engagement. Standard tools guide the work, but they do not replace professional judgement.
- 03
Make evidence traceable
Requests are tied to the agreed objective. The team records relevant evidence, questions, judgements and conclusions so the work can be reviewed and understood in context.
- 04
Supervise and review
The engagement team communicates progress and significant matters. Matters that require consultation, escalation or additional review are surfaced rather than left implicit.
- 05
Complete before release
Before an applicable report or conclusion is released, the file, evidence, required approvals and management documentation are considered against the agreed engagement requirements.
- 06
Use experience to improve
Quality processes include learning from completed work, monitoring observations and changes that may require updates to methods, training, supervision or templates.
What this means for clients
A process that makes the next step easier to understand.
Quality is more useful when clients can see what is needed, who owns it and when a matter needs attention. The engagement plan will set the practical rhythm for the work.
01
A scope conversation that starts with the business question, intended users and deadline.
02
Clear roles for management, the engagement team and any specialists involved.
03
A proportionate information request and a visible route for questions and exceptions.
04
Communication when scope, timing, evidence or significant matters need attention.
Boundaries that protect the work
Professional rigour includes knowing what has to be confirmed.
The appropriate process depends on the engagement. These safeguards help make responsibilities and limits clear before the work begins.
Management responsibility
Management remains responsible for its records, system description, controls, assertions, decisions and the information it provides.
Professional judgement
The precise procedures, review needs and reporting requirements are determined by the agreed scope, applicable standards and facts.
Does this page describe a guarantee?+
No. It describes the disciplines AT&F uses to approach quality. It is not an assurance report, a representation that a particular engagement will be accepted, or a promise of any outcome.
How is a SOC engagement approached?+
A SOC engagement starts with the system, intended users, selected criteria, responsibilities, evidence and timing. Client acceptance, readiness, engagement performance, file completion and release checks are tailored to the agreed work.
What should we bring to the first conversation?+
A short, non-confidential description of the purpose, entities, reporting period, relevant systems, intended users and deadline is normally enough to begin. Do not send sensitive records until AT&F confirms how they should be shared.
Start with the facts
Let's define the right assurance conversation.
We will begin with the purpose, intended users and timing, then identify the appropriate next step.