31386 paragraphs found
An example of the wording for a disclaimer of conclusion due to the assurance practitioner's inability to obtain sufficient appropriate evidence in a reasonable assurance engagement is: Because of the significance of the matter described in the Basis for …
An example of the wording for a disclaimer of conclusion due to the assurance practitioner's inability to obtain sufficient appropriate evidence in a limited assurance engagement is: Because of the significance of the matter described in the Basis for …
The assurance practitioner's signature is in the name of the assurance practitioner's firm or the personal name of the assurance practitioner, or both, as …
Emphasis of Matter Paragraphs and Other Matter Paragraphs (Ref: Para. 104) …
An Emphasis of Matter paragraph may be appropriate when, for example, different criteria have been used or the criteria have been revised, updated or interpreted differently than in prior periods and this has had a fundamental effect on reported water …
An Other Matter paragraph may be appropriate when, for example, the scope of the engagement has changed significantly from the prior period and this has not been stated in the general purpose water accounting …
The content of an Emphasis of Matter paragraph includes a clear reference to the matter being emphasised and to where relevant disclosures that fully describe the matter can be found in the general purpose water accounting report. It also indicates that …
The content of an Other Matter paragraph reflects clearly that such other matter is not required to be presented and disclosed in the general purpose water accounting report. Paragraph 104 limits the use of an Other Matter paragraph to matters relevant to …
Including the assurance practitioner's recommendations on matters such as improvements to the responsible party's water information system in the assurance report may imply that those matters have not been appropriately dealt with in preparing the …