31386 paragraphs found
In many cases, the assurance practitioner may test source data. However, in other cases, when the nature of the source data used by an assurance practitioner's expert is highly technical in relation to the expert's field, that expert may test the source …
If the assurance practitioner concludes that the work of the assurance practitioner's expert is not adequate for the assurance practitioner's purposes and the assurance practitioner cannot resolve the matter through the additional assurance procedures …
Reference to the Assurance Practitioner's Expert in the Assurance Practitioner's Report (Ref: Para. 78-79) …
The assurance practitioner has sole responsibility for the assurance conclusion expressed, and that responsibility is not reduced by the assurance practitioner's …
Where reference is made to the assurance practitioner's expert in an assurance practitioner's report containing a modified conclusion, the assurance practitioner may need the permission of the assurance practitioner's expert before making such a …
In addition to the written representations required by paragraph 80, the assurance practitioner may consider it necessary to request other written representations. While, the person(s) from whom the assurance practitioner requests written representations …
Subsequent events may include, for example, the publication of revised streamflow data by a body such as a government agency, changes to relevant legislation or regulations, improved scientific knowledge, significant structural changes in the water report …
The water assets, water liabilities and changes to water assets and water liabilities reported in a prior period may need to be restated in accordance with the applicable criteria because of, for example, improved scientific knowledge, significant …