Performing Procedures on Comparative Information (Ref: Para. 84-85) …

The assurance engagement does not include assurance on comparative information, unless the terms of the assurance engagement specify otherwise. The requirements  in paragraphs 84-85 to perform procedures with respect to comparative information are to …

In a limited assurance engagement, if the assurance practitioner becomes aware that there may be a material misstatement in the comparative information presented, the procedures to be performed are to be in accordance with the requirements of paragraph …

In a reasonable assurance engagement, if the assurance practitioner becomes aware that there may be a material misstatement in the comparative information presented, the procedures to be performed are to be sufficient to determine whether a material …

Modification in Assurance Practitioner's Report on the Prior Period Unresolved (Ref: Para. 87) …

When the assurance practitioner's report on the prior period, as previously issued, included a qualified conclusion, a disclaimer of conclusion, or an adverse conclusion and the matter which gave rise to the modified conclusion is resolved and properly …

When the assurance practitioner's conclusion on the prior period, as previously expressed, was modified, the unresolved matter that gave rise to the modification may not be relevant to the current period figures. Nevertheless, a qualified conclusion, a …

Misstatement in Prior Period General Purpose Water Accounting Report (Ref: Para. 88) …

When a prior period general purpose water accounting report that is misstated has not been amended and an assurance practitioner's report has not been reissued, but the corresponding figures have been properly restated or appropriate disclosures have been …

Prior Period General Purpose Water Accounting Report Assured by a Predecessor Assurance Practitioner (Ref: Para. 89) …