31386 paragraphs found
External confirmation procedures may provide relevant evidence about such information as: (a) Data that is collected in a manner that is consistent with the relevant Australian standards. [30] (b) The terms of agreements, contracts, or transactions. (c) …
For example , Australian Standard .\ S3778 . 2 . 2-2001 "Measurement of water flow in open channels -Establishment and operation of a gauging station" and AS 3778.7-2008 "Measurement of water flow in open channels - Determination of volume of water and …
Analytical Procedures Performed in Response to Assessed Risks of Material Misstatement (Ref: Para. 47L-48R) …
In many cases, the fixed nature of physical relationships between particular water assets and water liabilities and other measurable phenomena allows for the design of powerful analytical procedures (for example, the relationship between water demand and …
Other analytical procedures may involve comparisons of information about the water report entity's water assets and water liabilities with external data such as industry averages; or the analysis of trends during the period to identify anomalies for …
Analytical procedures may be particularly effective when disaggregated data is readily available, or when the assurance practitioner has reason to consider the data to be used is reliable, such as when it is extracted from a well-controlled …
In some cases, it may be appropriate for the assurance practitioner to evaluate how the responsible party has considered alternative assumptions or outcomes, and why it has rejected …
In some limited assurance engagements, it may be appropriate for the assurance practitioner to undertake one or more of the procedures identified in paragraph …