Assurance engagement – an engagement in which an assurance practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party …

Assurance practitioner – the individual, firm or other organisation, whether in public practice, industry and commerce, or the public sector, conducting an assurance engagement. Where this Standard expressly intends that a requirement or responsibility be …

Assurance practitioner’s expert – an individual or organisation possessing expertise in a field other than assurance, whose work in that field is used by the assurance practitioner to assist the assurance practitioner in obtaining sufficient appropriate …

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 …