31386 paragraphs found
Further procedures may include, for example: Testing the operating effectiveness of controls over the collection and recording of flow data, such as review of the meta data associated with the gauging site to determine if there have been changes to …
Factors that May Influence Assessed Risks of Material Misstatement (Ref: Para. 42L(a}-42R(a) …
Factors that may influence the assessed risks of material misstatement include: Inherent limitations on the capabilities of measurement instruments and the frequency of their calibration. The number, nature, geographical spread, and ownership …
To obtain more persuasive evidence because of a higher assessment of risk of material misstatement, the assurance practitioner may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, for example, by obtaining …
Tests of Controls Operating Effectiveness of Controls (Ref: Para . 42R(a)(ii), 43R(a)) …
In the case of very small water report entities or immature water information systems, there may not be many control activities that could be identified by the assurance practitioner, or the extent to which their existence or operation have been …
Risks for Which Tests of Controls Are Necessary to Provide Sufficient Appropriate Evidence (Ref: Para. 43R(b)) …
The quantification of water assets, water liabilities and changes in water assets and water liabilities may include processes that are highly automated with little or no manual intervention, for example, where relevant information is recorded, processed, …