31386 paragraphs found
Competencies may include: Knowledge and understanding of general purpose water accounting, including, for example: Identifying those aspects of the criteria that call for significant or sensitive estimates to be made, or for the application of …
The complexity of assurance engagements with respect to a general purpose water accounting report varies. In some cases, the engagement may be relatively straightforward, for instance, an assurance engagement involving a water report entity restricted to …
Preconditions for Accepting the Engagement Determining the Appropriateness of the Subject Matter (Ref: Para. 16) …
ASAE 3000 requires the assurance practitioner to determine whether the underlying subject matter is appropriate. [ 23] In the case of a general purpose water accounting report, the water report entity's water assets, water liabilities and changes in water …
Water volwnes may be quantified by: Measurement (or monitoring) of water volumes and flow rates using metering, continuous water movement monitoring or periodic sampling; Measuring a surrogate activity, such as water consumption; Calculating water assets, …
Because the level of assurance obtained in a limited assurance engagement is lower than in a reasonable assurance engagement, the procedures the assurance practitioner performs in a limited assurance engagement vary in nature and timing from, and are less …
This may not always be the case; for example, in some circumstances the assurance practitioner may develop a precise expectation based on fixed physical relationships even in a limited assurance …