The Australian Water Accounting Standard 2 (AWAS2) was issued as ASAE 3610 / AWAS 2 by the Auditing and Assurance Standards Board together with the Water Accounting Standards Board, as part of the Bureau of Meteorology’s water accounting function. It establishes the requirements for assurance engagements. It provides application and other explanatory material regarding the assurance practitioner’s responsibilities when accepting, conducting and reporting on a general purpose water accounting report.
Industry sectors covered by the instrument
Organizations covered by the instrument
All reporting entities
Type of instrument
Mandatory or voluntary
The geographical scope