334 paragraphs found
ASAE 3000 requires the assurance practitioner to determine whether the underlying subject matter is appropriate. [ 23] In the case of a general purpose water accounting report, the water report entity's water assets, water liabilities and changes in water …
Water volwnes may be quantified by: Measurement (or monitoring) of water volumes and flow rates using metering, continuous water movement monitoring or periodic sampling; Measuring a surrogate activity, such as water consumption; Calculating water assets, …
Suitable criteria exhibit the following characteristics: relevance, completeness, reliability, neutrality, and understandability. …
Determining the water assets and water liabilities to be included in a general purpose water accounting report will depend on various factors, including: The nature of the water report entity, which may range from smaller, less complex entities to larger …
AWAS 1 provides for the use of different quantification approaches for the various items presented in the water accounting statements, supported by note disclosures regarding the choice of approaches and whether they are in accordance with relevant …
Disclosure in the general purpose water accounting report of such matters as the following may be necessary in addition to the disclosures required explicitly by AWAS 1 for intended users to understand the significant judgements made in preparing the …