334 paragraphs found
Paragraph 103(k) establishes requirements and paragraphs Al80-Al91 provide guidance on circumstances that may result in a modification to the assurance practitioner's conclusion on the general purpose water accounting report, the type of opinion …
In some situations, a modification to the predecessor assurance practitioner's conclusion may not be relevant and material to the conclusion on the current period general purpose water accounting report. This may be the case where, for example, there was …
Relevant matters that the engagement team may communicate to another assurance practitioner in respect of the work to be performed, the use to be made of that work, and the form and content of the other assurance practitioner's communication with the …
Relevant matters that the engagement team may request another assurance practitioner to communicate include: Whether the other assurance practitioner has complied with ethical requirements that are relevant to the group engagement, including independence …
Relevant considerations when obtaining evidence regarding the work of another assurance practitioner may include: Discussions with the other assurance practitioner regarding business activities relevant to that other assurance practitioner's work that are …
Expertise in a field other than water accounting or assurance may include expertise in relation to such matters as the: Estimation of groundwater volumes. Estimation of water consumption by flood plains and wetlands. Review of decisions regarding changes …
An assurance practitioner's expert may be needed to assist the assurance practitioner in one or more of the following areas of the assurance engagement: Obtaining an understanding of the water report entity and its circumstances, including internal …
The assurance practitioner's determination of whether to use the work of an assurance practitioner's expert, and if so, when and to what extent, assists the assurance practitioner in meeting the requirements under paragraphs 17(b) and 24(e) of this …
Considerations when deciding whether to use an assurance practitioner's expert may include: Whether management has used a management's expert in preparing the general purpose water accounting report; The nature and significance of the matter, including …
Competence relates to the nature and level of expertise of the assurance practitioner's expert. Capability relates to the ability of the assurance practitioner's expert to exercise that competence in the circumstances of the engagement. Objectivity …