Including the assurance practitioner's recommendations on matters such as improvements  to the responsible party's water information system in the assurance report may imply that those matters have not been appropriately dealt with in preparing the …

An Other Matter paragraph does not include information that the assurance practitioner is prohibited from providing by law, regulation or other professional standards, for example, ethical standards relating to confidentiality of information. An Other …

As part of obtaining an understanding of the entity and its environment in accordance with ASA 315, [4] the auditor shall obtain a general understanding of: The legal and regulatory framework applicable to the entity and the industry or sector in which …

The auditor shall obtain sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations generally recognised to have a direct effect on the determination of material amounts and disclosures in the financial …

​​​​​​ The auditor shall perform the following audit procedures to help identify instances of non‑compliance with other laws and regulations that may have a material effect on the financial report: (Ref: Para.  A13–A14 ) Enquiring of management and, where …

During the audit, the auditor shall remain alert to the possibility that other audit procedures applied may bring instances of non‑compliance or suspected non‑compliance with laws and regulations to the auditor’s attention.  (Ref: Para.  A15 …

The auditor shall request management and, where appropriate, those charged with governance, to provide written representations that all known instances of non‑compliance or suspected non‑compliance with laws and regulations whose effects should be …

In the absence of identified or suspected non‑compliance, the auditor is not required to perform audit procedures regarding the entity’s compliance with laws and regulations, other than those set out in paragraphs 13–17 …

If the auditor becomes aware of information concerning an instance of non‑compliance or suspected non‑compliance with laws and regulations, the auditor shall obtain: (Ref: Para.  A17–A18 ) An understanding of the nature of the act and the circumstances in …

If the auditor suspects there may be non‑compliance, the auditor shall discuss the matter, unless prohibited by law or regulation, with the appropriate level of management and, where appropriate, those charged with governance.  If management or, as …