31386 paragraphs found
Overall Responses to Assessed Risks of Material Misstatement (Ref : Para. 40) …
Overall responses to address the assessed risks of material misstatement at the general purpose water accounting report level may include: Emphasising to the assurance personnel the need to maintain professional scepticism. Assigning more experienced …
Such considerations, therefore, have a significant bearing on the assurance practitioner's general approach, for example, the relative emphasis on tests of controls versus other procedures (see also paragraphs A62-A64 and …
Further procedures may include, for example: Testing the operating effectiveness of controls over the collection and recording of flow data, such as review of the meta data associated with the gauging site to determine if there have been changes to …
Factors that May Influence Assessed Risks of Material Misstatement (Ref: Para. 42L(a}-42R(a) …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
Factors that may influence the assessed risks of material misstatement include: Inherent limitations on the capabilities of measurement instruments and the frequency of their calibration. The number, nature, geographical spread, and ownership …
To obtain more persuasive evidence because of a higher assessment of risk of material misstatement, the assurance practitioner may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, for example, by obtaining …