31386 paragraphs found
Considerations when evaluating the appropriateness of the management's expert's work as assurance evidence may include: The relevance and reasonableness of that expert's findings or conclusions, their consistency with other assurance evidence, and whether …
Sampling involves: Determining a sample size sufficient to reduce sampling risk to an acceptably low level. Because the acceptable level of assurance engagement risk is lower for a reasonable assurance engagement than for a limited assurance engagement, …
In responding to fraud or suspected fraud identified during the engagement, it may be appropriate for the assurance practitioner to, for example: Discuss the matter with the responsible party. Request the responsible party to consult with an appropriately …
The actions noted in paragraph Al 10 may be appropriate in responding to non-compliance or suspected non-compliance with law and regulation identified during the engagement. It may also be appropriate to describe the matter in an Other Matter paragraph in …
Procedures Regarding the General Purpose Water Accounting Report Aggregation Process (Ref: Para. 56L-56R) …
When the assurance practitioner's expert's work is to evaluate underlying assumptions and methods, including models where applicable, used by the responsible party in developing an estimate, the assurance practitioner's procedures are likely to be …
When an assurance practitioner's expert's work involves the use of significant assumptions and methods, factors relevant to the assurance practitioner's evaluation of those assumptions and methods include whether they are: Generally accepted within the …