31386 paragraphs found
ASAE 3000 requires the assurance practitioner to apply assurance skills and techniques as part of an iterative, systematic engagement process. …
When planning the engagement as required by ASAE 3000, [18] the assurance practitioner shall: (Ref: Para. A26-A31 ) Identify the characteristics of the engagement that define its scope; Ascertain the reporting objectives of the engagement to plan the …
Determining Materiality and Performance Materiality When Planning the Engagement …
When establishing the overall engagement strategy, the assurance practitioner shall determine materiality for the general purpose water accounting report. (Ref: Para. A32-A40 …
The assurance practitioner shall determine performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further …
The assurance practitioner shall revise materiality for the general purpose water accounting report in the event of becoming aware of information during the engagement that would have caused the assurance practitioner to have determined a different amount …
Obtaining an Understanding of the Water Report Entity and Its Circumstances …