334 paragraphs found
Limite d Assurance Reasonable Assurance Confirmation Procedures 46R. The assurance practitioner shall consider whether external confirmation procedures are to be performed. (Ref: Para. …
Limited Assurance Reasonable Assurance 47L. If designing and performing analytical procedures, the assurance practitioner shall: (Ref: Para. A82(c), A92-A94) (a) Determine the suitability of 47R. If designing and performing analytical procedures, the …
48L. If analytical procedures identify fluctuations or relationships that are inconsistent with other relevant information or that differ significantly from expected volumes or note disclosures, the assurance practitioner shall make enquiries o f the …
Limited Assurance 49L. Based on the assessed risks of material misstatement, the assurance practitioner shall: (Ref: Para. A9S-A96) Evaluate whether: The responsible party has appropriately applied the requirements of the applicable criteria relevant …
50R. In responding to an assessed risk of material misstatement, the assurance practitioner shall undertake one or more of the following, taking account of the nature of estimates: (Ref: Para. A95) Test how the estimates were made and the data on …
The assurance practitioner shall obtain sufficient appropriate assurance evidence about whether the disclosures in the future prospects note in the general purpose water accounting report: (Ref: Para . A97-A101) Are in accordance with the requirements of …
If information to be used as assurance evidence has been prepared using the work of a management's expert, the assurance practitioner shall, to the extent necessary having regard to the significance of that expert's work for the purposes of the assurance …
When sampling is used, the assurance practitioner shall, when designing the sample, consider the purpose of the procedure and the characteristics of the population from which the sample will be drawn . (Ref: Para . A82(b), …
The assurance practitioner shall respond appropriately to fraud or suspected fraud and non-compliance or suspected non-compliance with law or regulation identified during the engagement. (Ref: Para . AI 10-AI I …