31386 paragraphs found
The assurance practitioner shall document discussions of significant matters with the responsible party and others, including the nature of the significant matters discussed, and when and with whom the discussions took place. (Ref: Para. …
The assurance practitioner shall include in the engagement documentation: Issues identified with respect to compliance with relevant ethical requirements and how they were resolved; Conclusions on compliance with independence requirements that apply to …
If, in exceptional circumstances, the assurance practitioner performs new or additional procedures or draws new conclusions after the date of the assurance report, the assurance practitioner shall document: (Ref: Para. A165) The circumstances encountered; …
The assurance practitioner shall assemble the engagement documentation in an engagement file and complete the administrative process of assembling the final engagement file on a timely basis after the date of the assurance report. After the assembly of …
In circumstances other than those envisaged in paragraph 95 where the assurance practitioner finds it necessary to modify existing engagement documentation or add new engagement documentation after the assembly of the final engagement file has been …
For those engagements, if any, for which a quality control review is required by law or regulation or for which the assurance practitioner's firm has determined that an engagement quality control review is required, the engagement quality control reviewer …
The assurance practitioner shall form a conclusion about whether the assurance practitioner has obtained reasonable or limited assurance, as appropriate, about the water accounting statements, note disclosures and accountability statement included in the …