31386 paragraphs found
Description of the Applicable Criteria (Ref: Para. lOI(d), I03(g)) …
The preparation of the general purpose water accounting report by the responsible party requires the inclusion of an adequate description of the applicable criteria in the explanatory notes to the general purpose water accounting report. That description …
A description that the general purpose water accounting report is prepared in accordance with particular criteria is appropriate only if the general purpose water accounting report complies with all the requirements of those criteria that are effective …
A description of the applicable criteria that contains imprecise qualifying or limiting language (for example, "the general purpose water accounting report is in substantial compliance with the requirements of XYZ") is not an adequate description as it …
The Appendix to this Standard contains illustrations of assurance reports on general purpose water accounting reports incorporating the elements set forth in paragraph …
Information Not Covered by the Assurance Practitioner's Conclusion (Ref: Para. I03(d)) …
To avoid misunderstanding and undue reliance on information that has not been subject to assurance, where the general purpose water accounting report includes information, such as comparatives, that is not covered by the assurance practitioner's …
As well as identifying the addressee of the assurance report, the assurance practitioner may consider it appropriate to include wording in the body of the assurance report that specifies the purpose for which, or the intended users for whom, the report …