31386 paragraphs found
The term "lead assurance practitioner " is referred to in ASQM 1 as "engagement partner". …
Where the assurance engagement is subject to law or regulation, this Standard does not override that law or regulation. In the event that law or regulation differs from this Standard, an engagement conducted in accordance with that law or regulation …
The objectives of the assurance practitioner are: To obtain either reasonable assurance or limited assurance, as appropriate, about whether the water accounting statements, note disclosures and accountability statement included in the general purpose …
For the purposes of this Standard, the following terms have the meanings attributed below: [11] …
AWAS 1 and the Water Accounting Conceptual Framework/or the Preparation and Presentation of General Purpose Water Accounting Reports (WACF) provide criteria for the preparation and presentation of a general purpose water accounting report. See AWAS 1, …
The assurance practitioner shall not represent compliance with this Standard unless the assurance practitioner has complied with the requirements of both this Standard and ASAE 3000. (Ref: Para. A3-A4 , A14 , A17 , A25 and A164 …
The lead assurance practitioner shall: Have competence in assurance skills and techniques developed through extensive training and practical application, and sufficient competence in the quantification and reporting of water assets, water liabilities and …