31386 paragraphs found
A qualified conclusion is expressed when: The assurance practitioner, having obtained sufficient appropriate evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive, to the general purpose water accounting …
An example of the wording for a qualified conclusion due to a material misstatement in a general purpose water accounting report in a reasonable assurance engagement is: In our opinion, except for the effects of the matter(s) described in the Basis/or …
An example of the wording for a qualified conclusion due to a material misstatement in a general purpose water accounting report in a limited assurance engagement is: Based on the procedures we have performed and the evidence we have obtained, except for …
An adverse conclusion is expressed when the assurance practitioner, having obtained sufficient appropriate evidence, concludes that the misstatements, individually or in the aggregate, are both material and pervasive to the general purpose water …
An example of the wording for an adverse conclusion due to a material misstatement in a general purpose water accounting report in a reasonable assurance engagement is: In our opinion, because of the significance of the matter(s) discussed in the Basis …
An example of the wording for an adverse conclusion due to a material misstatement in a general purpose water accounting report in a limited assurance engagement is: Because of the significance of the matter(s) described in the Basis for Adverse …
The assurance practitioner disclaims a conclusion when the assurance practitioner is unable to obtain sufficient appropriate evidence on which to base the conclusion, and the assurance practitioner concludes that the possible effects on the general …