Determining the Need for an Assurance Practitioner's Expert (Ref: Para. 72) …

Expertise in a field other than water accounting or assurance may include expertise in relation to such matters as the: Estimation of groundwater volumes. Estimation of water consumption by flood plains and wetlands. Review of decisions regarding changes …

An assurance practitioner's expert may be needed to assist the assurance practitioner in one or more of the following areas of the assurance engagement: Obtaining an understanding of the water report entity and its circumstances, including internal …

The assurance practitioner's determination of whether to use the work of an assurance practitioner's expert, and if so, when and to what extent, assists the assurance practitioner in meeting the requirements under paragraphs 17(b) and 24(e) of this …

Considerations when deciding whether to use an assurance practitioner's expert may include: Whether management has used a management's expert in preparing the general purpose water accounting report; The nature and significance of the matter, including …

The Competence, Capabilities and Objectivity of the Assurance Practitioner's Expert (Ref: Para. 73-74) …

Competence  relates to the nature and level of expertise of the assurance practitioner's expert.  Capability relates to the ability of the assurance practitioner's expert to exercise that competence in the circumstances of the engagement. Objectivity …

In evaluating the competence, capability and objectivity of an assurance practitioner's expert, the assurance practitioner may consider: Whether that expert's work is subject to technical performance standards or other professional or industry …

Agreement with the Assurance Practitioner's Expert (Ref: Para. 75) …

The following factors may suggest the need for a more detailed agreement between the assurance practitioner and the assurance practitioner's expert than would otherwise be the case, or for the agreement to be set out in writing: The assurance …