31386 paragraphs found
If information to be used as assurance evidence has been prepared using the work of a management's expert, the assurance practitioner shall, to the extent necessary having regard to the significance of that expert's work for the purposes of the assurance …
When sampling is used, the assurance practitioner shall, when designing the sample, consider the purpose of the procedure and the characteristics of the population from which the sample will be drawn . (Ref: Para . A82(b), …
The assurance practitioner shall respond appropriately to fraud or suspected fraud and non-compliance or suspected non-compliance with law or regulation identified during the engagement. (Ref: Para . AI 10-AI I …
Procedures Regarding the General Purpose Water Accounting Report Aggregation Process …
Limited Assurance Reasonable Assurance 56L. The assurance practitioner's procedures shall include the following procedures related to the general purpose water accounting report aggregation process: (Ref: Para . Al 12) Obtaining evidence that the …