31386 paragraphs found
In some cases, the assurance practitioner may perform an assurance engagement on a report that includes information on water assets and water liabilities, but that information does not comprise a general purpose water accounting report as described in …
Procedures for Reasonable Assurance and Limited Assurance Engagements (Ref: Para. 8-10, A82) …
Some procedures that are required only for reasonable assurance engagements may nonetheless be appropriate in some limited assurance engagements. For example, although obtaining an understanding of control activities is not required for limited assurance …
Relevant ethical requirements related to assurance engagements [22] may require a threats and safeguards approach to independence. Compliance with the relevant ethical requirements may potentially be threatened by a broad range of circumstances. Many …
Safeguards created by relevant ethical requirements, law or regulation, or safeguards in the work environment, may eliminate or reduce such threats to an acceptable …
Limited Assurance -A level of assurance that is meaningful (Ref: Para. 15(c)(i)b.) …
The level of assurance the assurance practitioner plans to obtain is not ordinarily susceptible to quantification, and whether it is meaningful is a matter of professional judgement for the assurance practitioner to determine in the circumstances of the …
Across the range of all limited assurance engagements, what is meaningful assurance can vary from just above assurance that is likely to enhance the intended users' confidence about the subject matter information to a degree that is clearly more than …