Audit approach

Audit framework

• Audit framework for water management plan audits (September 2023)

Scope of current audits

• Audit scope and plan for water sharing plans (September 2023)
• Audit scope and plan for floodplain management plans (September 2023)

Auditing standards used

• ASAE 3000: Assurance Engagements other than Audits or Reviews of Historical Financial Information
• ASAE 3100: Compliance Engagements
• ASQM 1: Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements