31386 paragraphs found
Limited Assurance Reasonable Assurance Determining Whether Additional Procedures Are Necessary in a Limited Assurance Engagement 57L. If the assurance practitioner becomes aware of a matter(s) that causes the assurance practitioner to believe the …
The assurance practitioner shall accumulate misstatements identified during the engagement, other than those that are clearly trivial. (Ref: Para. …
Consideration of Identified Misstatements as the Engagement Progresses …
The assurance practitioner shall determine whether the overall engagement strategy and engagement plan need to be revised if: The nature of identified misstatements and the circumstances of their occurrence indicate that other misstatements may exist …
If, at the assurance practitioner's request, the responsible party has examined a type of water asset or water liability or disclosure and corrected misstatements that were detected, the assurance practitioner shall perform procedures with respect to the …
The assurance practitioner shall communicate on a timely basis all misstatements accumulated during the engagement with the responsible party and shall request the responsible party to correct those …
If the responsible party refuses to correct some or all of the misstatements communicated by the assurance practitioner, the assurance practitioner shall obtain an understanding of their reasons for not making the corrections and shall take that …