31386 paragraphs found
When the assurance practitioner intends to use the work of another assurance practitioner, the assurance practitioner shall: Communicate clearly with the other assurance practitioner about the scope and timing of the work and findings of the other …
If expertise in a field other than water accounting and assurance is necessary to obtain sufficient appropriate assurance evidence, the assurance practitioner shall determine whether to use the work of an assurance practitioner's expert. (Ref: Para. …
The Competence, Capabilities and Objectivity of the Assurance Practitioner's Expert …
The assurance practitioner shall evaluate whether the assurance practitioner's expert has the necessary competence, capabilities and objectivity for the assurance practitioner's purposes. (Ref; Para. …
The assurance practitioner shall obtain sufficient understanding of the field of expertise of the assurance practitioner's expert to enable the assurance practitioner to determine the nature, scope and objectives of that expert's work for the assurance …
The assurance practitioner shall agree, in writing, when appropriate, on the following matters, with the assurance practitioner's expert: (Ref: Para. A130-A137) The nature, scope and objectives of that expert's work; The respective roles and …
Evaluating the Adequacy of the Assurance Practitioner's Expert's Work …
The assurance practitioner shall evaluate the adequacy of the assurance practitioner's expert's work for the assurance practitioner's purposes, including: (Ref: Para. Al38-A143) The relevance and reasonableness of that expert's findings or conclusions and …