334 paragraphs found
In responding to fraud or suspected fraud identified during the engagement, it may be appropriate for the assurance practitioner to, for example: Discuss the matter with the responsible party. Request the responsible party to consult with an appropriately …
The actions noted in paragraph Al 10 may be appropriate in responding to non-compliance or suspected non-compliance with law and regulation identified during the engagement. It may also be appropriate to describe the matter in an Other Matter paragraph in …
Procedures Regarding the General Purpose Water Accounting Report Aggregation Process (Ref: Para. 56L-56R) …
As noted in paragraph A63, as water accounting and reporting evolves, it can be expected that so too will the level of sophistication, documentation and formality of related water information systems. In immature water information systems, the aggregation …
An assurance engagement is an iterative process, and information may come to the assurance practitioner's attention that differs significantly from that on which the determination of planned procedures was based. As the assurance practitioner performs …
The assurance practitioner may become aware of a matter(s) that causes the assurance practitioner to believe the general purpose water accounting report may be materially misstated. For example, when performing site visits, the assurance practitioner may …
If, in the case of a limited assurance engagement, a matter(s) comes to the assurance practitioner's attention that causes the assurance practitioner to believe the general purpose water accounting report may be materially misstated, the assurance …
The assurance practitioner may designate an amount below which misstatements would be clearly trivial and would not need to be accumulated because the assurance practitioner expects that the accumulation of such amounts clearly would not have a material …
The nature and extent of assurance procedures necessary to obtain sufficient appropriate assurance evidence regarding opening balances depend on such matters as: The water accounting policies followed by the responsible party. The nature of the account …
Where the prior year general purpose water accounting report was assured by a predecessor assurance practitioner, a review of the predecessor assurance practitioner's working papers may provide sufficient, appropriate assurance evidence. This will be …