31386 paragraphs found
Limited Assurance Reasonable Assurance lOOL. The assurance practitioner shall evaluate whether anything has come to the assurance practitioner's attention that causes the assurance practitioner to believe that the water accounting statements, note …
This evaluation shall include consideration of the qualitative aspects of the quantification approaches and reporting practices, including indicators of possible bias in judgements and decisions in the making of estimates and in preparing the general …
Indicators of possible bias do not themselves constitute misstatements for the purposes of drawing conclusions on the reasonableness of individual …
The evaluation required by paragraph l00L-l00R shall also include consideration of: The overall presentation, structure and content of the general purpose water accounting report; and When appropriate in the context of the criteria, the wording of the …
The assurance report shall include, at a minimum, the following basic elements: (Ref; Para. A171) A title that clearly indicates the report is an independent assurance report. An addressee. An identification or description of the level of assurance, …
If the assurance practitioner considers it necessary to: (Ref: Para. Al93-Al98) Draw intended users' attention to a matter presented or disclosed in the general purpose water accounting report that, in the assurance practitioner's judgement, is of such …
The assurance practitioner shall communicate to those charged with governance the following matters that come to the assurance practitioner's attention during the course of the engagement, and shall determine whether there is a responsibility to report …
Assurance Engagements Covering Information in Addition to the General Purpose Water Accounting Report (Ref: PIITll. 6) …