Assurance skills and techniques – those planning, evidence gathering, evidence evaluation, communication and reporting skills and techniques demonstrated by an assurance practitioner that are distinct from expertise in the underlying subject matter of any …

Australian Water Accounting Standards – water accounting standards issued by the Bureau of Meteorology in accordance with its functions under the Commonwealth Water Act 2007 …

Comparative information – the volumes and disclosures included in the general purpose water accounting report in respect of one or more prior …

Control activities – the actions established by policies and procedures that help ensure that management directives to mitigate the risks to the achievement of objectives are carried …

Control environment – the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning internal control and its importance. The control environment is a component of internal …

Criteria – the benchmarks used to quantify or evaluate the underlying subject matter. AWAS 1 provides criteria for the preparation and presentation of a general purpose water accounting report (see also paragraph 15(a) ). (Ref: Para. A10 …

Engagement risk – the risk that the assurance practitioner expresses an inappropriate conclusion when the general purpose water accounting report is materially …

Engaging party – the party (or parties) engaging the assurance practitioner to perform the assurance engagement. …

Engagement team – all assurance practitioners and staff performing the assurance engagement, and any other individuals who perform procedures on the engagement excluding an assurance practitioner’s external …

Firm – a sole assurance practitioner, partnership or corporation or other entity of individual assurance practitioners. “Firm” should be read as referring to its public sector equivalents where …