296 paragraphs found
Fraud – An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …
Further procedures – Procedures performed in response to assessed risks of material misstatement, including tests of controls (if any), tests of details and analytical …
GHG statement – A statement setting out constituent elements and quantifying an entity’s GHG emissions for a period (sometimes known as an emissions inventory) and, where applicable, comparative information and explanatory notes including a summary of …
Download Diagram of Emissions, Removals and Emissions Deductions. …
Limited Assurance Reasonable Assurance Tests of Controls R. The assurance practitioner shall design and perform tests of controls to obtain sufficient appropriate evidence as to the operating effectiveness of relevant controls if: The assurance …
Limited Assurance Reasonable Assurance R. If deviations from controls upon which the assurance practitioner intends to rely are detected, the assurance practitioner shall make specific enquiries to understand these matters and their potential …
Limited Assurance Reasonable Assurance Procedures Other than Tests of Controls R. Irrespective of the assessed risks of material misstatement, the assurance practitioner shall design and perform tests of details or analytical procedures in …
Limited Assurance Reasonable Assurance R. The assurance practitioner shall consider whether external confirmation procedures are to be performed. (Ref: Para. A99 …
Limited Assurance Reasonable Assurance Analytical Procedures Performed in Response to Assessed Risks of Material Misstatement L. If designing and performing analytical procedures, the assurance practitioner shall: (Ref: Para. A90(c) , A100–A102 ) …