Search results with tag "Reasonable assurance"
INTERNATIONAL FRAMEWORK FOR ASSURANCE …
www.ifac.org• Elements of an assurance engagement: This section identifies and discusses five elements assurance engagements performed by practitioners exhibit: a three party relationship, a subject matter, criteria, evidence and an assurance report. It explains important distinctions between reasonable assurance engagements and limited assurance
Independent Reasonable Assurance Report to LS ... - LS-Nikko
www.lsnikko.comIndependent Reasonable Assurance Report to LS-NIKKO Copper Inc. We were engaged by LS-NIKKO Copper Inc. to provide reasonable assurance on its Refiner’s Compliance Report for the year ended December 31, 2012. The assurance scope consists of the Refiner’s Compliance Report.
Independent Reasonable Assurance Report to the Executive ...
www.climatebonds.netIndependent Reasonable Assurance Report to the Executive and Management ... Our responsibility is to express a reasonable assurance conclusion as to whether the subject matter is presented in accordance with the Criteria, in all material aspects. Our assurance engagement has been
Independent Reasonable Assurance Report in relation to the ...
capital.nab.com.auIndependent Reasonable Assurance Report in relation to the Green Bond Use of Proceeds Statement to the Directors and Management of National Australia Bank Limited ABN 12 004 044 937 (‘NAB’) Scope We have performed a reasonable assurance engagement for the Management and Directors of …
Independent Reasonable Assurance Report to the Directors ...
www.climatebonds.netIndependent Reasonable Assurance Report to the Directors and Management of Westpac Banking Corporation Scope We have performed a reasonable assurance engagement in relation to Westpac’s 2015 Green Bond issuance in order to provide an opinion as to whether the
Independent Reasonable Assurance Report (ISAE 3000 …
www.emiratesgold.aeIndependent Reasonable Assurance Report on Emirates Gold DMCC’s Refiner’s Compliance Report Introduction We were engaged by Emirates Gold DMCC (“Emirates Gold”) to perform a reasonable assurance engagement on Emirates Gold’s Compliance Report dated 6 March 2015 for the Reporting Period from ... The aim of this report is to summarize ...
INDEPENDENT REASONABLE ASSURANCE REPORT …
ana.ptINDEPENDENT REASONABLE ASSURANCE REPORT REGULATED REVENUE CAP (Free translation of a report originally issued in Portuguese language. In case of doubt the Portuguese version will always prevail) To Board of Directors of ANA – Aeroportos de Portugal, S.A. Introduction 1. We performed a work of reasonable assurance on compliance with the ...
INDEPENDENT REASONABLE ASSURANCE REPORT TO ABC …
www.abcrefinery.comindependent reasonable assurance report to abc refinery pty ltd We were engaged by ABC Refinery Pty Ltd ‘ABC Refinery’ to provide reasonable assurance on its Refiner’s Compliance Report for the year ended 31 December 2014.
Independent Reasonable Assurance Report in relation to pre ...
www.commbank.com.auIndependent Reasonable Assurance Report in relation to pre-issuance of Commonwealth Bank of Australia’s 2017 Climate Bond Scope We have performed a reasonable assurance engagement for the Management and Directors of the Commonwealth
Independent Reasonable Assurance Report - B.C. Homepage
www2.gov.bc.careasonable assurance about whether the Selected Information is free of material misstatement. A reasonable assurance engagement includes examining, on a test basis, evidence supporting the amounts and disclosures within the Selected Information.
Independent Practitioner’s Reasonable Assurance Report
www.terrapass.comIndependent Practitioner’s Reasonable Assurance Report ... As a basis for this reasonable assurance engagement, management have determined the following ... This report is intended solely for use by the Management of Just Energy Group Inc. and its customers.
INDEPENDENT REASONABLE ASSURANCE REPORT
www2.gov.bc.caINDEPENDENT REASONABLE ASSURANCE REPORT To the Directors of Electronic Products Recycling Association We have been engaged by the management of Electronic Products Recycling Association (the Company) to undertake a reasonable assurance engagement in respect of the following disclosures
Independent reasonable assurance report to the …
www.santos.comreasonable assurance engagement also includes evaluating the reasonableness of emissions and energy estimates made by management of the company as well as evaluating the overall presentation of the Subject Matter.
Independent Assurance Report - Heraeus Group
www.heraeus.comIndependent Reasonable Assurance Report We have been engaged by Heraeus Precious Metals GmbH & Co. KG, Hanau, (the "Refiner") to perform a reasonable assurance engagement on the Refiner’s Compliance
Metalor Technologies (Hong Kong) Limited HONG KONG ...
www.lbma.org.ukIndependent Reasonable Assurance Report to the Board of Directors of Metalor Technologies (Hong Kong) Limited, Hong Kong We were engaged by Metalor Technologies (Hong Kong) Limited to provide reasonable assurance on its Refiner’s Compliance Report for the year ended 31 December 2016. The assurance scope consists of the Refiner’s Compliance ...
INDEPENDENT REASONABLE ASSURANCE STATEMENT TO ...
www.ril.comreasonable assurance on the Report content as described in the boundary, scope and limitations, as part of the Company’s sustainability reporting assurance process.
Independent Assurance Report - BMW Group
www.bmwgroup.comThis text is a translation of the Independent Assurance Report issued in the German language – the German text is authoritative. Stakeholder expectations Objectives About this report ... In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance
Independent Reasonable Assurance Report (ISAE 3000 …
www.emiratesgold.aeA reasonable assurance engagement in accordance with ISAE 3000 involves performing procedures to obtain evidence about the fairness of the Refiner’s Compliance Report the fact that management’s overall
GUIDE TO FINANCIAL STATEMENT SERVICES
us.aicpa.orgThe audit is the highest level of assurance service that a CPA performs and is intended to provide a user comfort on the accuracy of the financial statements. The CPA performs procedures in order to obtain “reasonable assurance” (defined as a high but not absolute level of assurance) about whether the financial statements are free from material
INDEPENDENT ASSURANCE REPORT - affirmtrust.com
www.affirmtrust.comINDEPENDENT ASSURANCE REPORT . To the management of Entrust Ltd. doing business as AffirmTrust (“AffirmTrust”): Scope . We have been engaged, in a reasonable assurance engagement, to report on AffirmTrust
Report 2016. - Boliden
www.boliden.comIndependent Reasonable Assurance Report to Boliden Commercial AB on the Compliance Report 2016. To the senior management of Boliden Commercial AB: We were engaged by Boliden Commercial AB (Boliden) to provide reasonable assurance on its
Quality Assurance Report: Assessing the Quality of the ...
www.epa.govQuality Assurance Report: Assessing the Quality of the Independent Referencing Process During Fiscal Year 2011 . Report No. 12-N-0416 April 19, 2012 . Scan this mobile code to learn more about ... reviewed to provide reasonable assurance that OIG reports are factually supported
Independent Practitioner’s Reasonable Assurance Report
www.heraeus.comIn our opinion and based on our reasonable assurance procedures performed, as described above, the Refiner’s Compliance Report, prepared by Heraeus Deutschland GmbH & Co. KG, Hanau, for the business group Deutschland GmbH & Co.KG (HDE)Heraeus for the period 1 January to
INTERNATIONAL STANDARD ON ASSURANCE …
www.ifac.orgreasonable assurance engagement is a re duction in assurance engagement risk to an acceptably low level in the circumstances of the engagement 1 as the basis for a positive form of expression of the practitioner’s conclusion.
Engagements to Review Historical Financial Statements
www.ifac.orginformation performed by a practitioner who is the independent auditor of the entity’s financial statements (Ref: Para. A2) ... (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of ... greater than for a reasonable assurance engagement, as the basis for expressing a ...
WINNIPEG REGIONAL HEALTH AUTHORITY
wrha.mb.caReasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or
Preventing and detecting fraud - EY
assets.ey.comReport of the Independent Review into the Quality and Effectiveness of Audit. Preventing and detecting fraud: strengthening the roles of companies, auditors and regulators 3 New opportunities to catch fraudsters are presenting ... reasonable assurance. 2 Using data, forensic, behavioral analysis
INTERNATIONAL STANDARD ON AUDITING 220 QUALITY …
www.ifac.orga system of quality control to provide it with reasonable assurance that: (a) The firm and its personnel comply with professional standards and ... The auditor’s report issued is appropriate in the circumstances. Definitions 7. For purposes of the ISAs, the following terms have the meanings ... A sole practitioner, partnership or corporation ...
SECURITIES AND EXCHANGE COMMISSION 17 CFR PART 241 ...
www.sec.govreporting process, therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk. The “reasonable assurance” referred to in the Commission’s implementing rules
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