31386 paragraphs found
In order to establish whether the preconditions for the engagement are present, the assurance practitioner shall, at a minimum: When determining the suitability of the applicable criteria, as required by ASAE 3000, [13] determine whether the applicable …
If the preconditions for an assurance engagement are not present, the assurance practitioner shall discuss the matter with the engaging party. If changes cannot be made to meet the preconditions, the assurance practitioner shall not accept the engagement …
The terms of the engagement required to be agreed by ASAE 3000 [14] shall include: (Ref: Para. A25 ) The objective and scope of the engagement; The responsibilities of the assurance practitioner; The responsibilities of the responsible party, including …
ASAE 3000 requires the assurance practitioner to plan and perform the engagement with professional scepticism, recognising that circumstances mat exist that cause the general purpose water accounting report to be materially misstated. …
ASAE 3000 requires the assurance practitioner to exercise professional judgement in planning and performing an assurance engagement on a general purpose water accounting report, including determining the nature, timing and extent of procedures. [ …