The objectives of the assurance practitioner are:

1. To obtain either reasonable assurance or limited assurance, as appropriate, about whether the water accounting statements, note disclosures and accountability statement included in the general purpose water accounting report are free from material misstatement, whether due to fraud or error, thereby enabling the assurance practitioner to express a reasonable assurance or limited assurance conclusion;
2. To report, in accordance with the assurance practitioner's findings, about whether:
   1. In the case of a reasonable assurance engagement, the water accounting statements, note disclosures and accountability statement included in the general purpose water accounting report are presented fairly, in all material respects, in accordance with the requirements of AWAS 1; or
   2. In the case of a limited assurance engagement, anything has come to the assurance practitioner's attention that causes the assurance practitioner to believe, on the basis of the procedures performed and evidence obtained, that the water accounting statements, note disclosures and accountability statement included in the general purpose water accounting report are not presented fairly, in all material respects, in accordance with the requirements of AWAS 1; and
3. 3. To communicate as otherwise required by this Standard, in accordance with the assurance practitioner's findings.