31386 paragraphs found
L. Limited Assurance R. Reasonable Assurance Procedures Other than Tests of Controls Irrespective of the assessed risks of material misstatement, the assurance practitioner shall design and perform tests of details or analytical procedures in addition …
L. Limited Assurance R. Reasonable Assurance Confirmation Procedures The assurance practitioner shall consider whether external confirmation procedures are to be performed. (Ref: Para. A91 …
Analytical Procedures Performed in Response to Assessed Risks of Material Misstatement …
L. Limited Assurance R. Reasonable Assurance If designing and performing analytical procedures, the assurance practitioner shall: (Ref: Para. A82(c) , A92-A94 ) Determine the suitability of particular analytical procedures, taking account of the assessed …
L. Limited Assurance R. Reasonable Assurance If analytical procedures identify fluctuations or relationships that are inconsistent with other relevant information or that differ significantly from expected volumes or note disclosures, the assurance …
L. Limited Assurance R. Reasonable Assurance Based on the assessed risks of material misstatement, the assurance practitioner shall: (Ref: Para. A95-A96 ) Evaluate whether: The responsible party has appropriately applied the requirements of the applicable …
L. Limited Assurance R. Reasonable Assurance In responding to an assessed risk of material misstatement, the assurance practitioner shall undertake one or more of the following, taking account of the nature of estimates: (Ref: Para. A95 ) Test how the …
The assurance practitioner shall obtain sufficient appropriate assurance evidence about whether the disclosures in the future prospects note in the general purpose water accounting report: (Ref: Para. A97-A101 ) Are in accordance with the requirements of …