31386 paragraphs found
It is necessary for the confidentiality provisions of relevant ethical requirements that apply to the assurance practitioner also to apply to the assurance practitioner's expert. Additional requirements may be imposed by law or regulation. The responsible …
Evaluating the Adequacy of the Assurance Practitioner's Expert's Work (Ref: Para. 76) …
Specific procedures to evaluate the adequacy of the assurance practitioner's expert's work for the assurance practitioner's purposes may include: Enquiries of the assurance practitioner's expert. Reviewing the assurance practitioner's expert's working …
Relevant factors when evaluating the relevance and reasonableness of the findings or conclusions of the assurance practitioner's expert, whether in a report or other form, may include whether they are: Presented in a manner that is consistent with any …
Unless otherwise stated, each requirement of this Standard applies to both reasonable and limited assurance engagements. Because the level of assurance obtained in a limited assurance engagement is lower than in a reasonable assurance engagement, the …
Relationship with ASAE 3000, Other Pronouncements and Other Requirements …
The assurance practitioner is required to comply with ASAE 3000 and this Standard when performing an assurance engagement to report on a general purpose water accounting report. This Standard supplements, but does not replace, ASAE 3000 and expands on …
Compliance with ASAE 3000 requires, among other things, that the assurance practitioner comply with relevant ethical requirements [8] related to assurance engagements, or other professional requirements, or requirements imposed by law or regulation, that …