14 paragraphs found
… an understanding of all of the components of the entity’s internal control relevant to emissions quantification and … practitioner is not required to evaluate the design of controls and determine whether they have been implemented. … detailed understanding of these components of the entity’s internal control. …
… allow the assurance practitioner to have more confidence in internal control and the reliability of evidence generated internally within the entity and thus, for example, allow … more extensive evidence from procedures other than tests of controls. Increasing sample sizes and the extent of …
… Inspection involves: Examining records or documents, whether internal or external, in paper form, electronic form, or … depending on their nature and source and, in the case of internal records and documents, on the effectiveness of the controls over their production; or A physical examination …
… and manuals detailing information collection procedures and internal controls. Reports prepared for management or those charged with governance, such as internal or external reports with respect to the entity’s …
… have been particularly conscious of the need for adequate internal control to ensure the reliability of reported …
… more generally, for example, through management override of internal control. Risks of material misstatement at the GHG …
… Limited Assurance Reasonable Assurance L. For internal control relevant to emissions quantification and … understanding of the following components of the entity’s internal control relevant to emissions quantification and … relevant to them; and (Ref: Para. A71–A72 ) Monitoring of controls. …
… another party within or outside the entity: Deficiencies in internal control that, in the assurance practitioner’s …
… practitioner’s understanding of relevant components of internal control may raise doubts about whether sufficient …
… and procedures implemented at testing laboratories, whether internal or external. The complexity of criteria and of …