31386 paragraphs found
The assurance practitioner's conclusion shall not refer to the comparative information except in the circumstances described in paragraphs 87, 88 and …
If the assurance practitioner's report on the prior period included a qualified opinion, a disclaimer of opinion, or an adverse opinion and the matter which gave rise to the modification is unresolved, the assurance practitioner shall modify the …
If the assurance practitioner obtains evidence that (Ref: Para. Al SS) a material misstatement exists in the prior period general purpose water accounting report on which an unmodified assurance conclusion has been previously issued; and the comparative …
Prior Period General Purpose Water Accounting Report Assured by a Predecessor Assurance Practitioner …
If the general purpose water accounting report of the prior period was assured by a predecessor assurance practitioner, and the assurance practitioner is not prohibited by law or regulation from referring to the predecessor assurance practitioner's …
If the prior period general purpose water accounting report was not assured, the assurance practitioner shall state in an Other Matter paragraph in the assurance report that the comparative information is not assured. Such a statement does not, however, …
The assurance practitioner shall read other information included in documents containing the general purpose water accounting report and the assurance report thereon to identify material inconsistencies, if any, with the general purpose water accounting …
In documenting the nature, timing and extent of procedures performed, the assurance practitioner shall record: (Ref: Para. Al64) The identifying characteristics of the specific iterns or matters tested; Who performed the engagement work and the date such …