31386 paragraphs found
Limite d Assurance Reasonable Assurance Confirmation Procedures 46R. The assurance practitioner shall consider whether external confirmation procedures are to be performed. (Ref: Para. …
Analytical Procedures Performed in Response to Assessed Risks of Material Misstatement …
Limited Assurance Reasonable Assurance 47L. If designing and performing analytical procedures, the assurance practitioner shall: (Ref: Para. A82(c), A92-A94) (a) Determine the suitability of 47R. If designing and performing analytical procedures, the …
48L. 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 practitioner shall make enquiries o f the …
Limited Assurance 49L. Based on the assessed risks of material misstatement, the assurance practitioner shall: (Ref: Para. A9S-A96) Evaluate whether: The responsible party has appropriately applied the requirements of the applicable criteria relevant …
50R. 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 estimates were made and the data on …
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 …