31386 paragraphs found
The assurance practitioner shall obtain an understanding of the following: (Ref: Para. A42-A44 ) The nature of the water report entity, including the physical and administrative aspects of the entity and the water resources being reported. Industry, …
Procedures to Obtain an Understanding and to Identify and Assess Risks of Material Misstatement …
The procedures to obtain an understanding of the water report entity and its circumstances and to identify and assess risks of material misstatement shall include the following: (Ref: Para. A42-A44 , A54 ) Enquiries of those who, in the assurance …
L. Limited Assurance R. Reasonable Assurance The assurance practitioner shall obtain an understanding, through enquiries, about the following components of the responsible party’s internal control relevant to the quantification and reporting of water …
L. Limited Assurance R. Reasonable Assurance When obtaining the understanding required by paragraph 30R, the assurance practitioner shall evaluate the design of controls and determine whether they have been implemented, by performing procedures in …
Other Procedures to Obtain an Understanding and to Identify and Assess Risks of Material Misstatement …
If the lead assurance practitioner has performed other assurance engagements relating to the water report entity, the lead assurance practitioner shall consider whether information obtained from those engagements is relevant to identifying and assessing …
The assurance practitioner shall make enquiries of the responsible party and others involved in preparing the general purpose water accounting report, as appropriate, to determine whether they have knowledge of any actual, suspected or alleged fraud or …
The lead assurance practitioner and other key members of the engagement team, and any key assurance practitioner's external experts, shall discuss the susceptibility of the general purpose water accounting report to material misstatement whether due to …