31386 paragraphs found
Assurance skills and techniques include; Application of professional scepticism and professional judgement; Planning and performing an assurance engagement, including obtaining and evaluating evidence; Understanding information systems and the role and …
Suitable criteria are required for reasonably consistent measurement or evaluation of an underlying subject matter within the context of professional judgement. Without the frame of reference provided by suitable criteria, any conclusion is open to …
The responsible party is defined in relation to the preparation and presentation of the general purpose water accounting report. …
In many situations, the responsible party will be accountable for both: Preparation and presentation of the general purpose water accounting report in accordance with AWAS 1; and Managing the water assets and water liabilities of the water report …
However, in some situations, the responsible party may not be accountable for managing the water assets and water liabilities of the water report entity. For example, the responsible party may be required to prepare a general purpose water accounting …
ASAE 3000 includes requirements that apply to assurance engagements (other than audits or reviews of historical financial information), including engagements in accordance with this Standard. In some cases, this Standard may include additional …