31386 paragraphs found
Where the prior year general purpose water accounting report was assured by a predecessor assurance practitioner, a review of the predecessor assurance practitioner's working papers may provide sufficient, appropriate assurance evidence. This will be …
Paragraph 103(k) establishes requirements and paragraphs Al80-Al91 provide guidance on circumstances that may result in a modification to the assurance practitioner's conclusion on the general purpose water accounting report, the type of opinion …
In some situations, a modification to the predecessor assurance practitioner's conclusion may not be relevant and material to the conclusion on the current period general purpose water accounting report. This may be the case where, for example, there was …
Communication to Another Assurance Practitioner (Ref: Para. 71(a)) …
Relevant matters that the engagement team may communicate to another assurance practitioner in respect of the work to be performed, the use to be made of that work, and the form and content of the other assurance practitioner's communication with the …
Communication from Another Assurance Practitioner (Ref: Para. 71(a)) …
Relevant matters that the engagement team may request another assurance practitioner to communicate include: Whether the other assurance practitioner has complied with ethical requirements that are relevant to the group engagement, including independence …
Relevant considerations when obtaining evidence regarding the work of another assurance practitioner may include: Discussions with the other assurance practitioner regarding business activities relevant to that other assurance practitioner's work that are …