11 paragraphs found
… Competence relates to the nature and level of expertise of the management's expert. Capability relates to the ability of …
… When the responsible party uses a management's expert because expertise in a field other than water …
… The responsible party may use the work of a management's expert to assist them in preparing the general purpose water …
… In obtaining an understanding of the work of the management's expert, the assurance practitioner may consider: The …
… The nature, timing and extent of further procedures relating to information prepared using the work of a management's expert may be affected by such matters as: The nature and …
… If information to be used as assurance evidence has been prepared using the work of a management's expert, the assurance practitioner shall, to the extent …
… Considerations when deciding whether to use an assurance practitioner's expert may include: Whether management has used a management's expert in preparing the …
… For the purposes of this Standard, the following terms have the meanings … practitioner" is used. (e) Assurance practitioner's expert - an individual or organisation possessing expertise … by policies and procedures that help ensure that management directives to mitigate the risks to the …
… Considerations when evaluating the appropriateness of the management's expert's work as assurance evidence may include: The …
… The assurance practitioner shall obtain an understanding of the … entity, including the applicable criteria. (c) The water management objective and strategy, if any, and associated … year. (e) Whether the responsible party used a management's expert to assist them in preparing the general purpose water …