31386 paragraphs found
ASAE 3000 includes requirements that apply to assurance engagements (other than audits or reviews of historical financial information), including engagements in accordance with this Standard. In some cases, this Standard may include additional …
Competencies may include: Knowledge and understanding of general purpose water accounting, including, for example: Identifying those aspects of the criteria that call for significant or sensitive estimates to be made, or for the application of …
The complexity of assurance engagements with respect to a general purpose water accounting report varies. In some cases, the engagement may be relatively straightforward, for instance, an assurance engagement involving a water report entity restricted to …
Preconditions for Accepting the Engagement Determining the Appropriateness of the Subject Matter (Ref: Para. 16) …
ASAE 3000 requires the assurance practitioner to determine whether the underlying subject matter is appropriate. [ 23] In the case of a general purpose water accounting report, the water report entity's water assets, water liabilities and changes in water …
Water volwnes may be quantified by: Measurement (or monitoring) of water volumes and flow rates using metering, continuous water movement monitoring or periodic sampling; Measuring a surrogate activity, such as water consumption; Calculating water assets, …