CGOV.10:1 - Problem frame

Use this pattern when a corporate decision or reporting duty depends on an audit or assurance conclusion, when its scope is unclear, or when an existing report is being used for a different question.

Identify what the conclusion must address and how the corporation will use it. Obtain a suitable existing result or arrange the necessary engagement, preserve its scope and limitations, and give the result to the governing recipient for action.

This is the corporate commissioning and receiving method. The auditor performs the substantive engagement under the applicable professional method and standards. An adequate existing conclusion can be used without commissioning another report.