31386 paragraphs found
Prior to evaluating the effect of uncorrected misstatements, the assurance practitioner shall reassess materiality determined in accordance with paragraphs 25-27 of this Standard to confirm whether it remains appropriate in the context of the general …
The assurance practitioner shall determine whether uncorrected misstatements are material, individually or in the aggregate. In making this determination, the assurance practitioner shall consider the size and nature of the misstatements, and the …
The assurance practitioner shall read the most recent general purpose water accounting report, if any, and the predecessor assurance practitioner's report thereon, if any, for information relevant to opening balances, including disclosures …
The assurance practitioner shall obtain sufficient appropriate assurance e v idence about whether the opening balances contain misstatements that materially affect the current period's general purpose water accounting report by: (Ref: Para. AI 17-AI 18) …
If the prior period general purpose water accounting report was assured by a predecessor assurance practitioner and there was a modification to the conclusion, the assurance practitioner shall evaluate the matter giving rise to the modification in …
If the assurance practitioner is unable to obtain sufficient, ap propriate evidence regarding opening balance , the assurance practitioner shall express a qualified conclusion or disclaim a conclusion on the general purpose water accounting report, as …
If the assurance practitioner concludes that: The opening balances contain a misstatement that materially affects the current period general purpose water accounting report, and the effect of the misstatement is not appropriately accounted for or not …
If the predecessor assurance practitioner's conclusion regarding the prior period general purpose water accounting report included a modification that remains relevant and material to the current general purpose water accounting report, the assurance …