31386 paragraphs found
Disclosure in the general purpose water accounting report of such matters as the following may be necessary in addition to the disclosures required explicitly by AWAS 1 for intended users to understand the significant judgements made in preparing the …
Where AWAS 1 is not used as the basis for preparing the general purpose water accounting report, or where AWAS 1 is supplemented by other criteria, it may not be clear who developed the criteria unless it is stated in the explanatory notes to the general …
As noted in paragraph A62(b), for some engagements concerns about the condition and reliability of the responsible party's records may cause the assurance practitioner to conclude that it is unlikely that sufficient appropriate evidence will be available …
ASAE 3000 requires that the assurance practitioner not agree to a change in the terms of the engagement where there is no reasonable justification for doing so. [27] A request to change the scope of the engagement may not have a reasonable …
When establishing the overall engagement strategy, it may be relevant to consider the emphasis given to different aspects of the design and implementation of the water information system. For example, in some cases the responsible party may have been …
Smaller engagements or more straightforward engagements (see paragraph Al6) may be conducted by a very small engagement team. With a smaller team, coordination of, and communication between, team members is easier. Establishing the overall engagement …