31386 paragraphs found
Other matters that may be considered in an engagement quality control review include: (a) The engagement team's evaluation of their independence in relation to the engagement (b) Whether appropriate consultation has taken place on matters involving …
Description of the Applicable Criteria (Ref: Para. lOI(d), I03(g)) …
Suitable criteria exhibit the following characteristics: relevance, completeness, reliability, neutrality, and understandability. …
Water Assets and Water Liabilities to be Accounted For (Ref: Para. IS(a)(i)) …
Determining the water assets and water liabilities to be included in a general purpose water accounting report will depend on various factors, including: The nature of the water report entity, which may range from smaller, less complex entities to larger …
AWAS 1 provides for the use of different quantification approaches for the various items presented in the water accounting statements, supported by note disclosures regarding the choice of approaches and whether they are in accordance with relevant …