334 paragraphs found
Where AWAS 1 is not used as the basis for preparing the general purpose water accounting report, or where AWAS 1 is supplemented by other criteria, it may not be clear who developed the criteria unless it is stated in the explanatory notes to the general …
As noted in paragraph A62(b), for some engagements concerns about the condition and reliability of the responsible party's records may cause the assurance practitioner to conclude that it is unlikely that sufficient appropriate evidence will be available …
ASAE 3000 requires that the assurance practitioner not agree to a change in the terms of the engagement where there is no reasonable justification for doing so. [27] A request to change the scope of the engagement may not have a reasonable …
When establishing the overall engagement strategy, it may be relevant to consider the emphasis given to different aspects of the design and implementation of the water information system. For example, in some cases the responsible party may have been …
Smaller engagements or more straightforward engagements (see paragraph Al6) may be conducted by a very small engagement team. With a smaller team, coordination of, and communication between, team members is easier. Establishing the overall engagement …
The assurance practitioner may decide to discuss elements of planning with the responsible party when determining the scope of the engagement or to facilitate the conduct of the engagement (for example, to coordinate some of the planned procedures with …
The performance of an assurance engagement is an iterative process. As the assurance practitioner performs planned procedures, the evidence obtained may cause the assurance practitioner to modify the nature, timing or extent of other planned procedures. …
The engagement may be performed by a multi-disciplinary team that includes one or more experts, particularly on relatively complex engagements when specialist competence in the quantification and reporting of water assets, water liabilities and changes in …
The work of another assurance practitioner may be used in relation to, for example, a location other than where the general purpose water accounting report is prepared. Relevant considerations when the engagement team plans to request another assurance …