31386 paragraphs found
When the prior period general purpose water accounting report was assured by a predecessor assurance practitioner, and the assurance conclusion was unmodified, the assurance practitioner would not ordinarily include a reference to that predecessor …
A general purpose water accounting report may be published with other information that is not covered by the assurance practitioner's conclusion, for example, the contextual statement or a sustainability report. The assurance practitioner reads the other …
An agreement with the responsible party about when the contextual statement and other information, if any, will be available may be helpful, as this enables the assurance practitioner to read the contextual statement and other information and resolve …
If, on reading other information, the assurance practitioner identifies a material inconsistency between the other information and the general purpose water accounting report, further actions may include: Determining whether the general purpose water …
If, on reading other information, the assurance practitioner becomes aware of an apparent material misstatement of fact, the assurance practitioner may discuss the matter with the responsible party, When discussing an apparent material misstatement of …
If following such discussions, the assurance practitioner still considers that there is an apparent material misstatement of fact, the assurance practitioner may request the responsible party to consult with a third party, such as legal counsel, to assist …
When the assurance practitioner concludes that there is a material misstatement of fact that the responsible party refuses to correct, appropriate further actions by the assurance practitioner may include: Obtaining legal advice about the consequences of …
Documentation of the Procedures Performed and Evidence Obtained (Ref: Para, 16, 92-93) …