Analytical procedures performed to obtain an understanding of the water report entity and its circumstances and to identify and assess risks of material misstatement may identify aspects of the water report entity of which the assurance practitioner was …

… that has been obtained and the identification and assessment of risks are sufficient to meet the relevant …

Performing procedures at other locations (or having another assurance practitioner perform such procedures on behalf of the assurance practitioner) may be done as part of planning, when performing procedures to identify and assess risks of material …

Obtaining an understanding and identifying and assessing risks of material misstatement is an iterative process. Procedures to obtain an understanding of the water report entity and its circumstances and to identify and assess risks of material …

In the case of very small entities or immature water information systems, particular control activities are likely to be more rudimentary, less well-documented, and may only exist informally. When this is the case, it is less likely the assurance …

The assurance practitioner shall determine performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further …

The depth of the understanding that is required by the assurance practitioner is less than that possessed by the responsible party, and both the depth of the understanding and the nature, timing and extent of procedures to identify and assess risks of …

… To obtain more persuasive evidence because of a higher assessment of risk of material misstatement, the assurance …

If the prior period general purpose water accounting report was assured by a predecessor assurance practitioner and there was a modification to the conclusion, the assurance practitioner shall evaluate the matter giving rise to the modification in …

… If the assurance practitioner's assessment of risks of material  misstatement  at the …