If the assurance practitioner determines that the work of the assurance practitioner's expert is not adequate for the assurance practitioner's purposes, the assurance practitioner shall:  (Ref; Para. A144) Agree with that expert on the nature and extent …

The assurance practitioner shall not refer to the work of an assurance practitioner's expert in an assurance practitioner ' s report unless: (Ref: Para. Al45-AI46) It is required by law or regulation to do so; or Such reference is relevant to an …

If the assurance practitioner makes reference to the work of an assurance practitioner's expert in the assurance practitioner's report, the assurance practitioner shall indicate in that report  that the reference does not reduce the assurance …

The assurance practitioner shall request written representations from the responsible party:  (Ref: Para. Al47) That they have fulfilled their responsibility for the preparation of the general purpose  water accounting report, including comparative …

The date of the written representations shall be as near as practicable to, but not after, the date of the assurance report. …

The assurance practitioner shall disclaim a conclusion on the general purpose water accounting report or withdraw from the engagement, where withdrawal is possible under applicable law or regulation, if: The assurance practitioner concludes that there is …

The assurance practitioner shall: (Ref: Para. A148) Consider whether events occurring between the date of the general purpose water accounting report and the date of the assurance report require adjustment of, or disclosure in, the general purpose water …

The assurance practitioner shall determine whether the general purpose water accounting report includes the comparative information required by AWAS 1 and whether such information is appropriately classified. For this purpose, the assurance practitioner …

If the assurance practitioner becomes aware of a possible material misstatement in the comparative information while performing the current period assurance engagement, the assurance practitioner shall discuss the matter with those person(s) with …

The assurance practitioner's conclusion shall not refer to the comparative information except in the circumstances described in paragraphs 87, 88 and …